In a VAT medium, VAT is not an "output" tax. VAT must have its own rate and output tax must have its own separate one. For example, if output tax rate is 10%, then a VAT rate of 1% must be stipulated. This 1% must apply to flat rate business operators and [0.1%] for non-flat rate operators. Anybody who does not understand this must visit www.gbahu.com
—George Bobylin Ahu, posted on www.oecdobserver.org
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©OECD Observer No 296, Q3 2013