VALUE-ADDED TAX (VAT) – Legal Fundi

Chapter 14

More From this Chapter

Summary of the statutory registrations required for employers

Checklist: Business Licence Types

Checklist: When starting a business

Model letter of appointment

Problem 4: Drawing up a business plan

Problem 3: Is being a VAT vendor worth it?

Problem 2: Starting a business which needs a business licence

Problem 1: What type of business to start

National Small Business Advisory Body

Thusong Service Centres

The Small Enterprise Development Finance Agency (SEDFA)

Filling in forms

Other important records

Payroll and personnel records

Registering as an exporter and importer

Goods that are subject to export and import controls

Permits for exporting and importing

Informal trading and hawking

What happens if a person sells food and does not get a business licence?

Provisional tax

How to register as a taxpayer

What happens if you do not papy tax or pay late?

VALUE-ADDED TAX (VAT)

Who should register as a VAT vendor?

How do you register for VAT?

How does VAT work?

What types of business need a licence?

How to get a business licence

Does the business licence have to be renewed?

Formalising the employment relationship with employees

Occupational Health and Safety

Compensation for Occupational Injuries and Diseases (COIDA)

Skills Development Fund and Levy

Unemployment benefits (UIF)

Employee’s tax – PAYE

Close Corporation (CC)

Sole trader or sole proprietor (Owner)

Categories of SMMEs

PROBLEMS FOR SMALL BUSINESSES

SUPPORT FOR SMMEs

ADMINISTRATION SKILLS FOR SMALL BUSINESSES

EXPORTING AND IMPORTING

BUSINESS LICENCES

REGISTRATIONS AS A NEW EMPLOYER

TYPES OF BUSINESSES

VALUE-ADDED TAX (VAT)

VAT is paid by each producer or distributor who handles the goods before they reach the final consumer, who is usually a member of the public. It is called value-added tax, because tax is paid at every stage where value is added to the product.

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