VAT Memo

Business situations

 CHAPTER 1  Commencing and ceasing a business 

Special rules apply on the commencement and cessation of a business to ensure that traders are not unduly discriminated against during these periods. The intention is to enable a smooth entry into, or exit from, the mainstream VAT regime.
Additionally, there are certain issues that will arise on:
-  a sale or purchase of a business; and
-  the death, insolvency or incapacity of a trader.

 SECTION 1  Commencement of a business 


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