pt. I. General principles -- Introduction -- Outline of VAT system -- Supplies og goods and services by a vendor -- Time and value of supplies of goods and services -- Deemed supplies of goods and services -- Important of goods and services -- Exports of goods and other zero rated supplies of goods -- Zero-rated supplies of services -- Exempt supplies -- Input tax -- Adjustments for change in use -- pt. ii. Administration and documentation -- Registration and tax periods -- Tax invoice, debit and credit notes and documentation to claim notional input tax -- Payments basis of accounting for VAT -- The tax return, payments and record-keeping -- The tax administration act (TAA) and powers and duties of officials -- Information gathering, secrecy and assessments -- Objection ans appeal -- Tax liability, payment and recovery of tax -- Penalties, interests and other sanction pt. iii. Planning and transitional rules -- Planning considerations -- Transitional rules -- pt. iv. Value-added tax act 98 of 1991 -- Tax administration act 28 of 2011 -- Regulations -- VAT interpretation notes.