Taxation 2nd Year
North-West University (NWU)
Here are the best resources to pass Taxation 2nd Year. Find Taxation 2nd Year study guides, notes, assignments, and much more.
Summary
Value Added Tax (VAT)
NewValue added tax explained: - VAT terms - Output Tax - Requirements for payments basis - Tax periods (Category A - E) - Definition broken down for discussion - Enterprise definition - Exempt supplies - Time of supply - Input tax - Denial of input tax
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Summary
Introduction to Taxation
PopularGeneral introduction to taxation - Tax base - Tax structure - Methods of determining tax rates - Principles of a tax system - Taxation in South Africa - Legislative process - Types of taxation - Administration of tax legislation - Judicial decisions - Tax implications for different enterprise types
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Summary
Special inclusions and exempt income
New- Section 1: - Annuities - Lease premiums - Leasehold improvements - Know-how payments - Dividends - Exempt income - Foreign dividends - Ratio exemptions
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