Mr. Kamaa is a trader whose business turnover averages sh.330,000 per month. He approaches you for advice whether he should register for VAT.

a) Explain to him the minimum turnover levels required for traders to register for VAT.

b) List any four grounds of appeal to a VAT tribunal.

c) Identify any four details to be found in a tax invoice.

The following are the sales and purchases of Jasho Limited, a supplier of vatable goods, for the six months period ended 31 December 2022.

Standard rate Exports Exempt sales

Sh. Sh. Sh.

July 1,200,000 300,000 160,000

August 1,000,000 250,000 100,000

September 800,000 160,000 90,000

October 1,400,000 400,000 135,000

November 600,000 100,000 80,000

December 1,600,000 380,000 170,000

6,600,000 1,590,000 735,000

Purchase (standard)

Sh.

July 900,000

August 750,000

September 350,000

October 1,100,000

November 400,000

December 1,200,000

4,700,000

All the purchases and sales above are VAT exclusive.

Required:

1. Determine the total input tax deductible for the six month period ended 31 December 2022.
2. Determine the total VAT payable for the period to 31 December 2022.