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The general mindset of most vendors is that if they have a valid tax invoice, they can claim all their input VAT. They are, however, not aware of the requirements of section 17(1) of the Value-Added Tax Act. Section 17(1) explains that vendors cannot
Externí odkaz:
http://hdl.handle.net/2263/23894
http://upetd.up.ac.za/thesis/available/etd-04092010-170309/
http://upetd.up.ac.za/thesis/available/etd-04092010-170309/
