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What is Understanding VAT Accounting Basics about?

VAT is a charge on taxable supplies of goods and services by a taxable person in the course of a business. Everyone in the supply chain must account for and settle up the net amount of VAT they have received in the VAT tax period, usually three months. If they have received more in VAT than they have paid out in the VAT, they must send the difference to Custom and Excise or tax Authority.

Author

Fariha Tarannum

Language

EN