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Browsing Taxation by Subject "Employee fringe benefits -- Taxation -- South Africa"

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

Oberholzer, Ruanda; Ferreira, Petrus Hendrik (Petri) (Eagle Publishers, 2005-10)

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. ...

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