VAT For Municipalities Self-Study Package

Product Details

The purpose of this course is to provide guidance and clarity on the VAT treatment of supplies made by municipalities that are registered as VAT vendors. As municipalities are treated, as far as possible, as ordinary VAT vendors with effect from 1 July 2006, the general VAT rules as set out in the VAT 404 – Guide for Vendors are applicable.

Content Discussed:

Chapter 1 Introduction

Scope of topics covered

Chapter 2 Definitions and concepts

Accounting basis
Time and value of supply
Enterprise
Carrying on an enterprise
Non-enterprise activities
Registration
Municipality
Municipal Entity
Municipal Rate
Supply
Taxable supply
Exempt supply
Output Tax
Input Tax
Adjustments
Grant
Municipal Standard Chart of Accounts

Chapter 3 Agent vs. principal

Legal principles of agency
Tax invoices, credit notes and debit notes
Application of agency principles

Principal
Agent 13
Both principal and agent

Chapter 4 Types of supplies

Taxable supplies
Standard-rated supplies
Zero-rated supplies
Flat rate charge for single supply of goods and/or services
Exempt supplies
Other non-taxable supplies and receipts
Deemed supplies arising from grants

Introduction
Grants to municipalities
Grants made by municipalities

Overview of the Municipal Standard Chart of Accounts

Chapter 5 Input tax

Direct attribution vs. apportionment
Direct attribution
Apportionment methodology
Accounting basis
Denial of input tax
Entertainment
Motor cars

Chapter 6 Adjustments

Change in use from wholly or partially taxable purpose to wholly non-taxable purpose
Change in use from non-taxable purposes to taxable purposes
Change in extent of taxable use of capital goods or services

Chapter 7 Miscellaneous matters

Metro Police
Assignment of functions, agency services and unfunded mandates
Payments to suppliers on behalf of grantees
Municipal entities
Water Boards
Foreign donor funded projects
Integrated Rapid Public Transport Network
Rulings

All Included:

Video presented course
Downloadable course material
Certificate of training
SAIT Accredited - 9 verifiable CPD points

Hennie Fritz 19/11/2025

Email submission

Hello Ashton

We appreciate the excellent service in accommodating us in this way.

Best regards

Shivali Pema 10/11/2025

Good day,

Thank you for a very informative Financial Statements Webinar, truly beneficial on my end.

Thank you again for the course material and recordings

Have a lovely week!

Regards,

Hendri Fritz 30/10/2025

Good afternoon Ashton,

Thanks for the informative sessions on the Tax for Beginners Self-Study Package. It’s a great course that clearly explains how to perform the calculations. Some points are repeated throughout the sessions, but that actually helps reinforce the concepts and makes the content feel more complete especially when the speaker covers topics like Capital Gains Tax (CGT).

Thanks once again I enjoyed the course and would recommend it to anyone that has no tax experience or even wants to do their own tax.

Kind Regards

Belinda Viviers 31/10/2025

Facebook

Started with my course, big thumbs up

Thanks

Rodney Ndungase Chauke 17/08/2023

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It's so professional and worth recognition.

100% Bizfacility.

I saw your course offered through Udemy, but I told myself, support local business direct, regardless of massive discount offered.

Thanks for your tireless attention to customer service.

All the best

Ushen 18/05/2023

One of the most insightful sessions I have been to and Ruzel I just wanted to say thank you for the video, material and content discussed as this was such a breath of fresh air to me. Looking forward to a few more in the coming weeks.

Much appreciated!

Zillah Abel 08/05/2023

Email Submission

Thank you so much for this course. It will be very valuable for me.

As a business owner it is overdue that I arm myself with bookkeepeing knowledge.

Kind Regards,

Barbara Theron 24/04/2023

The course was very informative and I enjoyed it, many thanks.

Kind Regards,

Melanie Thompson 13/04/2023

I was very impressed with the training. It answered real questions / issues that arise. Was really helpful.

Kind Regards,

Evette 05/04/2023

I just completed the full course.

Thank you for the amazing course, I learned so much from it!! Will definitely do more courses with Biz Facility!

Kind regards,

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