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问答题(c) Explain whether or not it would have been beneficial for Zim to have used the VAT flat rate scheme for the year ended 31 March 2015.
Notes:
1. You should assume that the relevant flat rate scheme percentage for Zim’s trade would have been 12% throughout the whole of the year ended 31 March 2015.
2. Your answer for this part of the question should be supported by appropriate calculations. (2 marks)
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问答题(c) State the due date for the submission of a VAT return, together with the consequences, if a taxable person fails to submit a return and/or pay the tax due. (3 marks)
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