Subject Matter Index

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Meaning and nature of value added tax

Time when the returns and VAT remittances must be rendered for each month

Whether retailers or wholesalers whose goods were cleared and who paid standard rate VAT before the coming into force of the 2017 VAT Act are entitled to a refund of the input VAT

Whether subjecting importers to both the VAT Flat Rate Scheme and the Standard rate VAT is discriminatory

Whether the interest and penalty imposed on late VAT remittances constitute an inhuman interpretation of the law

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