Page 15 - P6 Slide Taxation - Lecture Day 3 - VAT Part 1
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Vendor (3rd requirement)
- def s 1: any “person” who is registered or must be for VAT
- def s 1 “person”: includes Co/CC
• and body of persons (with or without legal persona)
• Partnership?
Not separate legal person for Income Tax, but for VAT
Voluntary
REGISTRATION? VS
Compulsory
