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Listening Quiz: VAT Nhập Khẩu Cho Hàng Hóa Từ Kho Nước Ngoài – Advanced Level
Th8 6, 2024
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Tư vấn thuế (English for Tax Consultant)
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1.
What is Robert mainly asking Mia about?
How import VAT applies to goods moved from an overseas warehouse
How to sell goods in the UK market
How to store goods safely in a UK warehouse
How to register a business for VAT
Explanation:
Robert asks about import VAT on goods moved from an overseas warehouse to the UK, and Mia explains how ownership and timing affect whether VAT is due.
2.
According to Mia, when does import VAT apply to the goods?
When the goods enter the UK and you own them
Only if the overseas warehouse pays the tax
Only after the goods are stored for one month
When the goods are first sold to customers
Explanation:
Mia says that if you own the goods when they enter the UK, import VAT applies.
3.
What happens if the goods are still owned by the overseas warehouse when they enter the UK?
Import VAT is not due
Ownership changes automatically
Import VAT is due immediately
The goods must be sold right away
Explanation:
Mia explains that no import VAT is due because ownership did not change.
4.
What does Mia suggest Robert should pay close attention to when handling these goods?
Ownership and the timing of transfer
The size of the overseas warehouse
The location of the customer
The color of the packaging
Explanation:
Mia says the key issue is when ownership transfers and advises Robert to always check ownership and timing carefully.
5.
When can import VAT be claimed back later?
If the goods are sold outside the UK
If the business is VAT registered and uses the goods for business
If the goods remain in storage indefinitely
If the overseas warehouse approves the request
Explanation:
Mia says import VAT can be claimed back later if the importer is VAT registered and uses the goods for business.
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