| Title | : | AAT Indirect Tax FA2016 - Pocket Notes (Aat Pocket Notes Aq2016) |
| Author | : | Kaplan Publishing |
| Language | : | en |
| Rating | : | 4.90 out of 5 stars |
| Type | : | PDF, ePub, Kindle |
| Uploaded | : | Apr 07, 2021 |
Read AAT Indirect Tax FA2016 - Pocket Notes (Aat Pocket Notes Aq2016) - Kaplan Publishing file in ePub
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Aat indirect tax (idrx) pocket notes finance act 2020 - for exams in 2021. These materials will help you learn how to examine and apply vat legislation requirements, complete vat returns, and study the implications of errors, late filing and payment, and how to report vat related information.
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Indirect tax introduction • vat is an indirect tax, which means that the consumer pays a tax levied on a good or service, which the supplier then collects and pays this to hmrc. Income tax is a direct tax as it is charged directly on an individual through their wages.
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This level will be completed by students with previous study specific to accounting. If you begin studying for your aat qualification from level 3 you will be expected to demonstrate an aptitude for the main areas covered within the foundation certificate in accounting level bookkeeping modules.
1050724 reference material for aat assessment of indirect tax introduction this document comprises data that you may need to consult during your indirect tax computer-based assessment. The material can be consulted during the sample and live assessments through pop-up windows.
In contrast, traditional tax accounting course note concentrate on administrative issues while ignoring the richness of the context in which tax factors operate. The objective of this note is to bridge this gap by providing a framework for recognizing tax planning opportunities and applying basic principles of tax strategy.
• records of any goods or services bought for which there is no vat reclaim, such as business entertainment. • any adjustments, such as corrections to the accounts or amended vat invoices.
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Indirect tax (finance act 2020) tutorial * this book is for exams being sat in 2021 * this text for the aat advanced diploma in accounting (level 3) fully covers the requirements of the unit 'indirect tax'.
Full information is given in the indirect tax reference material available on the aat website and is included in the back of the kaplan study text. Standard rate of vat 20% vat fraction (standard-rated) (often simplified to 1/6) 20/120 reduced rate of vat 5% vat fraction (reduced-rated) (often simplified to 1/21) 5/105.
Indirect tax (fa2016) question and answer book november 2017.
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