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Keywords: Value‐added tax (VAT)
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2004) 12 (2): 67–84.
Published: 01 October 2004
...L. Julyan This article reports on a study on the value‐added tax (VAT) levied on new residential properties sold to individuals by developers registered for VAT purposes. The objective of the research was to evaluate the current VAT provisions applicable to new residential properties in South...
Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2004) 12 (1): 119–136.
Published: 01 April 2004
...L. Julyan This paper reports on a research study of value‐added tax (VAT) that applies to new residential properties developed by developers who are registered for VAT purposes. The objective of the research was to compare the current VAT provisions relating to new housing in South Africa...
