VAT treatment of fringe benefits. The acquisition of an asset at less than the actual value - is it what SARS intended it to be?

dc.contributor.upauthor	Oberholzer, Ruanda
dc.contributor.upauthor	Ferreira, Petrus Hendrik (Petri)
dc.date.accessioned	2010-07-20T07:28:34Z
dc.date.available	2010-07-20T07:28:34Z
dc.date.issued	2005-10
dc.description.abstract	This article investigates the interaction between the Value-Added Tax Act (VAT Act) and the Income Tax Act with specific reference to the fringe benefit regarding the acquisition of an asset at less than its actual value. The purpose of the article is to determine whether a benefit might be achieved in granting this benefit to the employee.	en_US
dc.identifier.citation	Oberholzer, R & Ferreira, PH 2005, 'VAT treatment of fringe benefits. The acquisition of an asset at less than the actual value - is it what SARS intended it to be?', The Professional Accountant, pp. 9-10, 14. [http://www.journals.co.za/ej/ejour_account.html]	en_US
dc.identifier.issn	1680-7537
dc.identifier.uri	http://hdl.handle.net/2263/14507
dc.language.iso	en	en_US
dc.publisher	Eagle Publishers	en_US
dc.rights	Eagle Publishers	en_US
dc.subject	Value-added tax (VAT)	en_US
dc.subject	Fringe benefits	en_US
dc.subject.lcsh	Value-added tax -- South Africa
dc.subject.lcsh	Employee fringe benefits -- Taxation -- South Africa
dc.title	VAT treatment of fringe benefits. The acquisition of an asset at less than the actual value - is it what SARS intended it to be?	en_US
dc.type	Article	en_US

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