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VAT - VALUE ADDED TAX

The tax charged on the sale of most goods and services.

What is it?

When the business makes a sale of its goods, VAT is added to the selling price... This is known as VAT INPUT

When the business bought goods, VAT will also added in the purchase price... This is known as VAT OUTPUT

-- 3 difference rates of VAT --

 

1. Standard rate

Most goods and services are standard rate.

2. Reduced rate

It is applied to goods,services when government tries to encourage people to buy them.(Children's care seats, Energy saving light bulbs)

3. Zero rate

the goods are still VAT-taxable, but the rate of VAT you must charge your customers is 0%.(Books,Rice,Water,Newspaper)

To calculate VAT :

For example : vat is charged at 10%

Total = $11000

VAT = $1000

Net = $10000

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