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FTX
Syllabus F. Value Added Tax

Syllabus F2. The VAT registration requirements 2 / 8

a) Recognise the circumstances in which a person must register for VAT.
b) Explain the advantages of voluntary VAT registration.
c) Explain the circumstances in which a person may request exemption from registration.
d) Explain how and when a person can deregister for VAT.
The VAT registration requirements