Interaction of income tax and VAT

Authors :

Emslie, T

Van Dorsten, J

Journal Title :

The Taxpayer

Citation :

(2010) 59 Taxpayer 63

S.A. Cases Cited :

Commissioner for Inland Revenue v Golden Dumps (Pty) (Ltd) 1993 (4) SA 110 (A)

S.A. Legislation :

Income Tax Act 58 of 1962 s. 23(1)

Subject :

Value-Added Tax

Assessment

Income tax - Deductions - Expenses

Input tax - Words and phrases

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