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Advanced and Specialised VAT Issues

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Over the last number of years, it has become increasingly challenging to comply with the requirements of the VAT Act. The introduction of the Tax Administration Act, various new interpretation notes, public notices and key court judgements have added to the challenge of achieving acceptable levels of compliance.

The technical application of the various VAT principles is also often neglected by adopting a simplistic view of transactions with complex VAT implications.

This seminar deals with some of the more complex areas in VAT law. It will assist delegates to apply the principles in practice with reference to actual practice-orientated case studies.

Course Content

  • VAT enterprise related issues
  • Registration related issues
  • Output tax related issues
    • Deemed supplies
      • Cessation of an enterprise
      • Insurance proceeds
      • Repossession of goods
      • Supplies of goods where input tax deduction was denied
      • Composite supplies
    • Zero-rated supplies
      • Exports of goods (direct and indirect)
      • Supply of a going concern
      • Goods supplied “in-bond”
      • Services supplied to non-residents
      • Services regarding off-shore warrantees
    • Exempt supplies
      • The supply of accommodation
      • Supplies by body corporates
      • The supply of transport services
  • Input tax
    • General principles
    • Imports of goods
    • Non-deductible input tax
    • Irrecoverable debts
    • Adjustments
  • Special categories of transactions
    • Agents and principals
    • Fixed property
    • Grants
    • Irrecoverable debts
    • Adjustments


Christo Theron CA (SA), MCom Tax (UP), HDip Tax (Wits)

Christo Theron is a recognised authority in the field of taxation in South Africa, with special expertise in the field of indirect taxes. He was one of the top ten candidates in the Final Qualifying Examination for Chartered Accountants and the top student in the Masters Tax programme run by the University of Pretoria.

As a futuristic thinker, Christo founded TradeTaxPlus – Centre of Excellence, an online tax consulting platform that draws on the expertise of various experienced tax professionals in South Africa to provide technical tax advice to a number of high profile clients.

Christo has been instrumental in developing the leading advanced VAT course in South Africa for the University of South Africa and has also developed a full suite of online VAT courses for a large international accounting firm.

Christo has been a well-known and respected public speaker on VAT seminars in South Africa for many years.

Christo has also been serving on the South African Institute of Chartered Accountants (SAICA) National Tax Committee for over 12 years and currently still heads up the SAICA VAT Sub-committee

Christo’s past work experience includes working as a tax partner at Ernst & Young where he was responsible for indirect taxes in South Africa.



Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

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