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

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


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.

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