Page 5 - Chapter 32 - VAT Part 1
P. 5

VAT









          0 IP l Taxon SU plt sby                                  Taxc argBdon                                     11npul ax on

                    t  e     dor                                        Imports                                    supplies to le
                                                                 (see32.8an 32.9)                                       vendor
                                                                                                                (see 32. 7 - 32.22)




                                                                      Exempt
         Stanaard-rated                 Zero- ated                    supp ·es
              supplies                    supplies                  (see 32 11)

                                        (see 32. O)
                                                                                                                        djustn1e  ts
                                                                                                                      {see 32.25-

                                                                                                                          32.30)


                                                              on-supplies
            Sup Hes                   Deemed
            (see32. -                 SU  Plies              (see 32. 3)

               '3?7)                (see32.12}







        Time of supply               alueor supply
          (see32.15)                 (see 32. 6)
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