Taxation (BEL200)

A 31-page summary that details the specific outcomes and overview of the topic. It explains how to calculate VAT, what the accounting basis is and what a tax period is. The summary goes into detail about output tax: supply of goods or services, in course or furtherance of enterprise, zero-rated supplies, exempt supplies and no apportionment. Furthermore, it explains what a vendor is, time of supply and value of supply. It summarizes the basics of input tax, tax invoices, debit notes, credit note...

Comprehensive summary on the history of tax and South Africa's tax system. Highlights that are important to the topic based on the lectures. And flashcards that can help with quick revision before a test.

This is a detailed summary of CGT which explains all the major parts of, all the areas that are assessed are covered.

This is a detailed summary of the tax consequences of trading stock in South Africa

This document contains a summary of the textbook: Silke: South African Income Tax as well as lecture notes. It encompasses Learning Areas 4 - 8 which is the whole curriculum for the 2nd semester.

This document contains a summary of the textbook: Silke: South African Income Tax as well as lecture notes. It encompasses Learning Area 1 - 3 which is the full curriculum for the 1st semester.