PPT-VAT 6 March 2015

Lorcan ORourke Assistant Manager Indirect Taxes VAT PART 1 VAT on Leases PART 2 VAT Requirements for Invoicing Part 1 VAT on Leases Background the old system properties developed post 1972 in VAT Net. 00 Total Fee NB To qualify for VAT you either have to be turning over R1 million per annum or R50 000 per month for voluntary registration Please ensure you qualify before paying this invoice BANKING DETAILS EFT Internet Transfer Direct Bank Deposit brPage 1br brPage 2br Vat dye brPage 3br What are Vat dyes brPage 4br brPage 5br OH OH SO SO SO Na SO Na brPage 6br brPage 7br SO Na SO Na O H brPage 17 June 2014. Charities income sources. Income received by a charity falls into two categories for VAT purposes:. Non business income. Business income. Taxable (including zero and reduced rates) . Exempt. and . budget. To . tax. (from the . latin. . taxare. ) is to impose a financial charge or other levy upon a . taxpayer. (an individual or legal entity) by a state or the functional equivalent of a state.. Sani-Matic University. Vat Wash. A Familiar Scene? . Industries. . Meat. Baking. Ingredients / Flavors. Vat Washer Applications. Applications. V-. Mags. Dump Buggies. Totes. Trash bins. Plastic / Stainless Steel Bins. international experience. Artur Swistak. Fiscal Affairs Department. International Monetary Fund, Washington. Seminar: ICMS and the Future of the States. Guarujá. , Sao Paulo, Brazil, September 16-17, 2015. Transactions. . . R. . S. Goyal. , Tax Consultant, Indore. Email. : . goyalrs@gmail.com. Present Scenario. . . After . the Supreme Court's Judgment K . Raheja. Development and Larsen & Toubro Limited’s case. VAT . – back to basics. Everything . is standard rated unless there is an . exception. . A lot of land . supplies are . exceptions. Land exempt unless:. option to tax applies; or. an exception to the exception . Transfer duty is payable. Purchaser is liable to pay transfer . Duty.  . PRO-FORMA TRANSFER COSTS FOR PURCHASERS ACCOUNT . PRO-FORMA. TRANSFER COSTS FOR SELLERS ACCOUNT. To Transfer fees. . (Attorney fees to attend to transfer, draft. Andy Gott. Background. HMRC are active in the sector but are often confused.. Changes to the business/sector has the VAT been considered?. Commercial reality v. legal form . Are you up to speed with HMRC rulings. Applicable . w.e.f. . 1. st. of Jan 2018. SAR 5 (SAR 45 . –. SAR 40). SAR 5 (SAR 50 . –. SAR 45). SAR 40. Value Added Tax (VAT) Model. Rates and Input Credit mechanism. Domestic Sales. Export. Norwegian import-VAT system Pål Hellesylt, Director, Directorate of Norwegian Customs- and Excise pal.hellesylt@toll.no WCO Revenue Conference, Brussel 30 June 2014 Norwegian import Value: + 500 billion NOK per year (60 S56Ax0000B8GH8LR4T5G8GE68x0000F86R4458x0000HHx0000F8JGHEx00006E8LSA47/0123B4D5Jx0000E66Ax00003Fx0000SCD8177EF4C5U8G866AHGVH8L4T7//EE4K5EJ8x0000x00006HJ8644C/1/148-14EE4M56x0000Fx0000x00008GBBJG86444N5 7. th. . December . 2017. Tim . Hayes. Directorate . General for Taxation and Customs Union. . Structure of the presentation. Basic principles of . VAT.   - the what; why; when; who and how. Place of supply rules.