Tax consequences of a VAT deregistration

Authors :

De Swardt, R

Journal Title :

De Rebus

Citation :

(2009) Sep DR 44

S.A. Legislation :

Value-Added Tax Act 89 of 1991 s. 8(2)

Value-Added Tax Act 89 of 1991 s. 10(5)

Subject :

Value-added tax deregistration

Tax administration and procedure

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