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VAT

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

What is the current standard VAT rate in South Africa today?

a)

28%

b)

14%

c)

15%

2.

Which item will not be regarded as a Zero rated item.

a)

Bread

b)

Fruit and Vegitables

c)

Milk and milk products

d)

Meat

3.

Who will be liable for the full amount of VAT?

a)

Consumer

b)

Business

c)

Government

d)

Producer

4.

Which of the following will be seen as a standard VAT rate item?

a)

Data

b)

School fees

c)

Petrol

d)

Cooking oil

5.

When will a business be compelled to register as a VAT vendor.

a)

When turnover is more than 1 million rand

b)

When sales is less than 1 million rand

c)

When the business makes a turnover of more than 50 000

d)

All of the above

6.

When will a business register as a voluntary VAT vendor?

a)

When turnover is more than 1 million rand

b)

When sales is less than 1 million rand but more than R50 000.

c)

When the business makes a turnover of more than 50 000

d)

All of the above

7.

When will a business not be allowed to register as a VAT Vendor?

a)

When turnover is more than 1 million rand

b)

When sales is less than 1 million rand

c)

When the business makes a turnover of less than 50 000

d)

All of the above

8.

Which item from the list will be exempt of VAT?

a)

Bread

b)

School fees

c)

Sanitary towls

d)

Electricity

9.

VAT will be regarded as a direct tax.

a)

True

b)

False

10.

VAT evasion is a legal form of bypassing VAT when you only buy zero rated goods.

a)

True

b)

False