This VAT: Advanced Provisions course discusses the more complex matters that vendors might face. While these matters might be “miscellaneous” to most, it is important to understand how to treat them for VAT purposes should you ever come across them. This course aims to facilitate an understanding of the more advanced VAT concepts in legislation and practice.

Content discussed:

• Mixed supplies and the apportionment methods for input tax claims
• Agents, principals and cost recoveries
• VAT on pre-registration supplies, and the amendment of prices agreed upon before registration
• Change in use adjustments
• The sale of going concerns, deregistration for VAT and the exit charge
• VAT and deceased estates

All Included:

• Video presented course
• Downloadable course material
• Certificate of training
• Optional assessment
• SAICA, SAIBA, ACCA, IACSA, IRBA, SAIT Accredited - 2 verifiable CPD points