Chapter 1 Introduction

• Scope of topics covered
  

Chapter 2 Definitions and concepts

• Accounting basis
• Time and value of supply
• Enterprise
• Carrying on an enterprise
• Non-enterprise activities
• Registration
• Municipality
• Municipal Entity
• Municipal Rate
• Supply
• Taxable supply
• Exempt supply
• Output Tax
• Input Tax
• Adjustments
• Grant
• Municipal Standard Chart of Accounts

Chapter 3 Agent vs. principal

• Legal principles of agency
• Tax invoices, credit notes and debit notes
  
• Application of agency principles
• Principal
• Agent 13
  
• Both principal and agent

Chapter 4 Types of supplies

• Taxable supplies
• Standard-rated supplies
• Zero-rated supplies
• Flat rate charge for single supply of goods and/or services
• Exempt supplies
• Other non-taxable supplies and receipts
• Deemed supplies arising from grants
• Introduction
• Grants to municipalities
• Grants made by municipalities
  
• Overview of the Municipal Standard Chart of Accounts

Chapter 5 Input tax

• Direct attribution vs. apportionment
• Direct attribution
• Apportionment methodology
• Accounting basis
• Denial of input tax
• Entertainment
  
• Motor cars

Chapter 6 Adjustments

• Change in use from wholly or partially taxable purpose to wholly non-taxable purpose
• Change in use from non-taxable purposes to taxable purposes
• Change in extent of taxable use of capital goods or services

Chapter 7 Miscellaneous matters

• Metro Police
• Assignment of functions, agency services and unfunded mandates
• Payments to suppliers on behalf of grantees
• Municipal entities
  
• Water Boards
• Foreign donor funded projects
• Integrated Rapid Public Transport Network
• Rulings