1887

n IMFO : Official Journal of the Institute of Municipal Finance Officers - Ratios municipalities : VAT-apportionment

Volume 11, Issue 3
  • ISSN : 1607-520X
USD

 

Abstract

It has been noted in practice that municipalities neglect to calculate an apportionment ratio annually. This calculation is however required by law as a municipality renders taxable, zero rated, exempt and "out of scope" supplies.

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/content/imfo/11/3/EJC41870
2011-09-01
2017-02-21

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