Overview

This series of six webinars is aimed at addressing common challenges experienced in practice with the interpretation and application of VAT legislation. It starts with a fresh look at the concept of a VAT enterprise in the contemporary business environment. It will furthermore unpack key issues dealing with principals and agents, input tax and zero-rated supplies of goods and services. In the last session, we’ll look at VAT in the accommodation industry that presents consistent challenges in practice. The content will be case study-based to ensure that content meets practice.

Understanding and Applying the VAT Principles Applicable to Agents and Principals (Part 5) – 20 October 2021

• What is an agent/principal?
• General principles governing agents and principals:
• Supplies to agents and supplies by agents.
• Agents in the international supply chain:
• Imports by agents on behalf of a SA principal.
• Agents facilitating imports on behalf of a SA principal.
• Imports by non-residents on a DDP basis.
• Agents and recoveries.
• Completion of the VAT return.

Who should attend?

Tax managers/consultants, heads of tax, financial directors, accountants.

Presenter

Christo Theron (CA(SA) H Dip Tax (Wits) M Com Tax (UP)

Christo is a recognized specialist in the field of indirect taxes. As a technical expert Christo is responsible for the quality of all VAT and Customs and Excise opinions issued by TradeTaxPlus.

Christo is a Chartered Accountant and holds a Masters Degree in Taxation at the University of Pretoria.

Christo is the chairperson of the SAICA VAT Committee. He also presents most of the SAICA VAT seminars. Previously be presented all the LexisNexis VAT seminars.

Christo has been involved in the Unisa Advanced Course in VAT for may years and have assisted to build the program as a leading educational tool in South Africa. He still presents the course

CPD

This event and successful completion of the online assessment will secure 2 hours verifiable output Tax CPD points per session.

Event Pricing

This does not form part of the 2021 CPD subscription packages.

Other member: R495.00

Company price(five attendees maximum): R950.00

Payments & Cancellations

• All payments must be made by EFT or by credit card, at least 3 working days before commencement of an event.

• Kindly note that should payment not been received 2 days after the event, legal action will be taken

• Proof of payment will be requested at registration, if payment at that point in time has not been reflected on SAIT's bank account.

• Only written notice of cancellation will be recognised.

• Cancellation Conditions:

  • If the cancellation occurs more than 4 working days prior to the event no cancellation fee will be charged.

  • If the cancellation occurs less than 4 working days prior to the event a 100% cancellation fee will apply.

• Delegates who book and fail to attend will be liable for the full event fee.

• SAIT's liability in the case of an event being cancelled will be limited to a refund or credit of the event fee.

• Please click here for the full terms and conditions.