Question $1$

$[30$ Marks$]$

Siwift Traders Ltd is a resident of the Republic. It carries on business as a retailer from its head office in South Africa. It

also operates a deport in Harare, Zimbabwe, from where sales are made to customers living in Zimbabwe. This deport in

Zimbabiwe is not regarded as an independent branch. Swiff Traders Ltd is registered as a "Category $A"$ vendor.

The following amounts include VAT, when applicable:

YOU ARE REQUIRED to calculate the VAT payable by$,$ or refundable to$,$ Swift Traders Ltd for its latest VAT period

$($August September $2022).$