n Professional Accountant - When are you liable for tax on deposits : CPD points - 15 min

Volume 2008 Number 1
  • ISSN : 1680-7537


The general time of supply rule is that output tax is accounted for at the earlier of time of payment received (payment of the 'consideration') or the date of the invoice being issued (the call for payment).

Loading full text...

Full text loading...


Article metrics loading...


This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error