Question $1$

$[30$ Marks$]$

Swift Traders Lod is a resident of the Republic. It carries on business as a retaller Fom its head office in Soyfh Arica. It$.$ also cperates a deport in Harare, Zmbabwe, from where sales are made to customers rring in Zimbatrwe. This deport in Zimbabwe is not regarded as an independent branch. SwiA Traders Lid is registered as a "Category $A"$ vendor.

The following amounts include VAT, when applicable:

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