THE AMOUNTS ARE INCLUSIVE OF VAT. Ben, a resident of the Republic, sells clothing from a shop he leases in a local shopping centre. He is a sole proprietor and is registered for value$-$added tax on the invoice basis. An analysis of the receipts and accruals and expenditure for his two$-$month tax period ending November $2022$ is set out below. Unless otherwise stated, all amounts are inclusive of value$-$added tax when applicable. He sells solely taxable supplies.

Sales of clothing

$275000$

Export of clothing

$29900$

Interest Income

$8775$

Sale of Kruger rands

$45000$

Indemnity Award $($note $1)$

$32750$

EXPENSES

Bad debts $($note $2)$

$6975$

Bank charges

$1550$

Depreciation $($note $3)$

$12492$

Insurance premiums

$3550$

Fuel

$16450$

Printing and Stationery

$2575$

Purchases $($note $4)$

$236300$

Importation of clothing

NOTE $5$

Salaries

$35400$

Coffee machine bought for use by employees

$3750$

Overseas ticket given to Mr Jack as part of salary package

$8975$

Rentals

$44000$

Additional information:

$1.$ The indemnity award of R$32750$ was received by Ben from his insurer for branded clothing that was stolen from his shop on $15$ October $2022$

$2.$ Bad debts of R$6975$ written off by Ben comprising the following:

$$

R$4975$ owing by one of his long$-$standing customers, the amount will not be recovered

$$

R$2000$ was lent by him to an employee, who left town without repaying the loan.

$3.$ Depreciation $($for the two$-$month tax period$)$ is charged for the following assets owned by Ben

$$

Equipment that was purchased by Ben in a previous tax period for R$325000($R$283130$ plus value added tax of R$42470).$ Depreciation calculated R$11798.$

$$

A computer that was purchased by him on $1$ October $2022$ for R$14375($vat inclusive$).$ Depreciation calculated R$694$

$4.$ Purchases of raw material from vendors R$225800$

Second hand clothing purchased and $($paid for$)$ from non$-$vendors R $10500$

$5.$ Ben imported clothing from Kenya in October $2022$ for R$125000.$ Customs duty of R$12500$ and Import costs R$3500.$

Calculate the VAT payable or refundable to SARS for the period ending $30$ November $2022.$