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Listening Quiz: Tư Vấn VAT Cho Công Ty Con Kinh Doanh Của Tổ Chức Từ Thiện – Medium Level
Th2 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 the conversation mainly about?
VAT rules for a charity’s trading subsidiary
How a charity should apply for donations
The legal steps for creating a new charity
How to sell donated goods without any records
Explanation:
John asks for help with VAT rules, and Sophia explains registration, reclaiming VAT, donations, and taxable supplies for the trading subsidiary.
2.
According to Sophia, what is the VAT registration threshold?
£100,000 in sales per year
£85,000 in sales per year
£85,000 in profits per year
£50,000 in sales per year
Explanation:
Sophia clearly states that the threshold is £85,000 in sales per year.
3.
What does Sophia say about donations to the charity?
They are only taxable if the charity is registered
They are not subject to VAT
They can be reclaimed as business expenses
They must be charged VAT
Explanation:
Sophia says, ‘No, donations are not subject to VAT.’
4.
What can be inferred about the trading subsidiary if its sales exceed the threshold?
It must register for VAT
It no longer belongs to the charity
It cannot reclaim VAT on any costs
It must stop selling goods immediately
Explanation:
Sophia says the subsidiary must register for VAT if sales are high, and gives the threshold as £85,000.
5.
Why should the subsidiary keep good VAT records?
To avoid paying any VAT on donations
To increase the value of donated goods
To help with VAT returns
To prove the charity is separate from the subsidiary
Explanation:
Sophia says that good records help with VAT returns.
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