n IMFO : Official Journal of the Institute of Municipal Finance Officers - Ratios municipalities : VAT-apportionment
|Article Title||Ratios municipalities : VAT-apportionment|
|© Publisher:||Institute of Municipal Finance Officers (IMFO)|
|Journal||IMFO : Official Journal of the Institute of Municipal Finance Officers|
|Publication Date||Autumn 2011|
|Pages||10 - 11|
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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