TAX3701 2021 EXAM & NOTES PACKS (TAX3701)
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TAX3701 2021 EXAM & NOTES PACKS
- Exam (elaborations) • 121 pages • 2021
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Skhothana (Pty) Ltd (Skhothana) is a South African company that imports luxury fashion 
clothing brands from overseas to resell locally. Skhothana is registered for Value-Added Tax 
(VAT) on the invoice basis and has a two-month tax period. The following amounts relate to 
receipts and payments for the two-month period ending 31 March 2014. 
Where applicable, all amounts are exclusive of VAT, unless otherwise stated. 
Receipts Notes R 
Cash sales 150 000 
Credit sales 490 000 
Rentals 1 140 400 ...
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