Page 35 - P6 Slide Taxation - Lecture Day 3 - VAT Part 1
P. 35

10.1.1. Direct exports [def par (a) and s 11(1)(a)(i)]]





    :      M o v a b le goods delivered to address in


    export country

            (overseas)



    :      e v i denced by documentary


            proof ito Interpretation Note No. 30



    :      w ill be subject to VAT at a zero rate.



    :      S upplier exports via…


                           :      h i s   o wn luggage or



                           :      h i s   o wn transport



                           :      m a y   a lso use cartage contractor


                                                                                                  s 11(3)
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