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  2. Taxation in Jersey - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_Jersey

    For example, no VAT is charged on female sanitary products (the so-called 'tampon tax') in the UK [13] while GST still applies in Jersey. [ 14 ] Some items are GST zero-rated, e.g. exports, housing, prescriptions, while others are exempt from the tax, e.g. financial services, insurance, postal services and supplies by charities.

  3. Cash method of accounting - Wikipedia

    en.wikipedia.org/wiki/Cash_method_of_accounting

    The cash method of accounting, also known as cash-basis accounting, cash receipts and disbursements method of accounting or cash accounting (the EU VAT directive vocabulary Article 226) records revenue when cash is received, and expenses when they are paid in cash. [1]

  4. Missing trader fraud - Wikipedia

    en.wikipedia.org/wiki/Missing_trader_fraud

    Carousel fraud, explained by the Dutch State. Missing trader fraud (also called missing trader intra-community fraud or MTIC fraud) involves the non-payment of Value Added Tax (VAT) to a government by fraudsters who exploit VAT rules, most commonly the European Union VAT rules which provide that the movement of goods between member states is VAT-free.

  5. Sales tax - Wikipedia

    en.wikipedia.org/wiki/Sales_tax

    Value added tax (VAT), in which tax is charged on all sales, thus avoiding the need for a system of resale certificates. Tax cascading is avoided by applying the tax only to the difference ("value added") between the price paid by the first purchaser and the price paid by each subsequent purchaser of the same item.

  6. Value-added tax - Wikipedia

    en.wikipedia.org/wiki/Value-added_tax

    Anyone who collects VAT becomes a VAT Trustee if they: register and collect a Business Identification Number (BIN) from the NBR; submit VAT returns on time; offer VAT receipts; store all cash-memos; and use the VAT rebate system responsibly. VAT Mentors work in the VAT or Customs department and deal with trustees. The VAT rate is a flat 15%.

  7. Taxation in the United Arab Emirates - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_United...

    All the businesses who register for VAT should complete their VAT return filing as per the defined period on the VAT certificate. After filing VAT returns, you have to make VAT related payments within 28 days from the end of your tax period. Failing to file VAT returns will results in fines and penalties. [18]

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