VBDR5000 - Repayment of input tax: Contents

  1. VBDR5100
    When is a business required to repay input tax?
  2. VBDR5200
    What is the ‘relevant date’?
  3. VBDR5300
    Use of invoice date
  4. VBDR5400
    What is the due date for payment
  5. VBDR5500
    Disputes over the value of work done
  6. VBDR5600
    How and when is input tax repaid?
  7. VBDR5700
    Extra-statutory concession for insolvency practitioners
  8. VBDR5800
    How much input tax should be repaid?
  9. VBDR5900
    What if payments are made after repaying input tax?
  10. VBDR6000
    How is the restored amount of input tax calculated?
  11. VBDR6100
    Situations where the customer does not have to repay VAT previously recovered