问答题
问答题
(a) In the context of value added tax (VAT) distinguish for a supplier, the relevance of supplying a service that is zero rated and a service that is exempt. (5 marks)
【正确答案】
【答案解析】
问答题
(b) List the circumstances in which a VAT registered trader is unable to deduct input VAT. (5 marks)
【正确答案】
【答案解析】
问答题
(c) Explain the application of the ‘two thirds rule’ in relation to a composite supply of goods and services, indicating how a trader may seek to minimise its effects. (5 marks)
【正确答案】
【答案解析】