Page 18 - Chapter 32 - VAT Part 1

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6.3. 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

[see s 51 – KL 1]

Voluntary

REGISTRATION? VS

Compulsory