Mr Emmanuel Larbi is the CEO of Central Supermarkets Limited. The supermarket has several associated companies independently registered in Ghana. These registered entities are Eastlarbi supermarket Limited, Westlarbi supermarkets Limited, Southlarbi supermarket Limited and Northlarbi Supermarket limited. All of these entities are under the control of the parent company, Central Supermarket Limited.

All the supermarkets operate independently as commercial units but the CEO and majority Shareholder, Mr. Emmanuel Larbi has oversight responsibility towards the group.

The parent company imports and pays for all products and resells the products to the associates. The CEO signed a renewable four-year contract of employment with the parent company. The parent company charges the other subsidiaries an equal share of the CEOs salary cost each month.

Mr. Larbi has informed you that each company goes through a routine stress to file VAT returns. He has sought your assistance in the best way possible for the group to enjoy efficiency in filing the VAT returns for the five related entities.

(b) Miss Rhoda Mills purchased a box of chocolate from Westlarbi supermarket worth GHS1,200.00 (One thousand two hundred Ghana Cedi). she was given a voucher worth 120 cedi (one hundred and twenty cedis) of a lunchbox at KFC. The electronic payment system at Westlarbi broke down at the time of the transaction. The cashier has to raise a manual invoice for Rhoda and has sought your assistance on what value to compute the VAT for Rhodas transaction. Please assist her. Explain your answer citing relevant legal authorities.