Transcription of Value-Added Tax
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Value-Added Tax
VAT 404. Value-Added Tax Guide for Vendors 2009/02/25 SP C 10 IMPORTANT PRINCIPLES. 1. All prices charged, advertised or quoted by a vendor must include VAT at the applicable rate. (Presently 14% for standard rated supplies). 2. Vendors collect VAT on behalf of the State please make sure that you pay it over on time, otherwise penalties and interest will be charged. 3. VAT charged on supplies made (output tax) less VAT paid to your suppliers (input tax) = the amount of VAT payable/refundable. 4. You need a valid tax invoice with your VAT number indicated on it as proof of any input tax deductions which you want to make.
VAT 404 – Guide for Vendors Foreword 2 FOREWORD The VAT 404 is a basic guide where technical and legal terminology has been avoided wherever possible. ...
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