Die inkomstebelastinghantering van aanvangsfranchisefooie betaalbaar in die Suid-Afrikaanse petroleumbedryf
A wholesaler of petroleum products is prohibited in terms of section 12(2)(c) of Regulation 287 of the Petroleum Products Act, No.120 of 1977, to own a retail licence for purposes other than that of training.As a result, petroleum companies make use of franchises to sell their products.The concept of a franchise is based on the principle that a fra