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Mindmap summary - VAT - Coggle Diagram
Mindmap summary - VAT
Zero Rating
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Services:
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Special cases: welfare/donor-funded projects, int’l roaming, services to foreign branches.
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Going Concern:
Both parties vendors; written agreement; income-earning; necessary assets transferred.
Limits: sale to tenant, dormant business, bare dominium don’t qualify.
General: 0% output VAT, input claimable (≠ exempt).
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Exempt Supplies
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Residential accommodation: Dwelling leases, life rights, employee housing.
Financial services: Interest, shares, loans, insurance, etc.
Education: Schools, colleges, universities, certain PBOs. Not corporate/executive training.
General: No output VAT, no input claims. Only exempt supplies → not a vendor.
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