Sales Tax Flashcards
Destruction of goods?
Sec 23
Determination of input tax
Sec 25
Zero rating
4
Tax on retailers
(9)
Capacity tax
1B
Input tax
(14)
Output tax
(20)
Supply means
(33)
Active taxpayer
Who is Blacklisted/suspended Fail to file return for 2 consective tax periods Fail to file quarterly tax statement Fail to file income tax return
Time of supply
Do yourself
Temporary registration
Do yourself
Which person are required to be registered?
Do yourself
Basis of suspension
Non availability of person at the given address.
Non filing of sales tax return.
Any other reason to be specified by the commissioner.
On recommendation of commissioner of any other jurisdiction.
Making substantial purchases/supplies to suspended / blacklisted person.
Abnormal tax profile.
Refusal to furnish record
Refusal to access to business premises.
Which person are required to register under sales tax?
Do yourself
Temporary registration
Do yourself
Deregisteration of person
Do yourself
Refund of input tax
Do yourself
Collection of excess amount of tax
Do yourself
Zero rated supplies
Do yourself
Circumstances of suspension
Do yourself
Blacklisting
Do yourself
Cottage industry
Do yourself
Whole sale
Do yourself
Retailer
Do yourself
