Page 36 - Chapter 32 VAT Part 1
P. 36

10. OUTPUT VAT: ZERO-RATED SUPPLIES [s 11]









   - VAT levied at 0%





         ...but still a taxable supply.



   How does it differ from exempt supplies?




   - Vendor still able to claim input tax on these supplies.










                                                             (1) Zero rated GOODS

                  s 11                                       (2) Zero rated SERVICES









                                                             (3) Documentation
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