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International apportionment mechanisms for VAT inputs - Is the turnover basis the best mechanism for all retail industries in South Africa?

Author: Ritchie, Monique Adrienne Date: 2015 Apportionment of input VAT and the mechanisms used to calculate apportionment have been a challenging issue since the inception of the Value-Added Tax Act No. 89 of 1991 in South Africa. This requirement to apportion input VAT has particular ... Read more

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