WHICH VENDOR WILL FALL UNDER CATEGORY C FOR VAT PURPOSES. A VENDOR THAT IS A COMPANY OR TRUST FUND. B IS A MICRO BUSINESS THAT IS REGISTEREDIN TERMS OF THE SIXTH SCHEDULE OF THE INCOME TAX ACT. C TOTAL VALUE OF TAXABLE SUPPLIES EXCEEDED 30 MILLION IN ANY CONSECUTIVE PERIOD OF 12 MOTHS. D VENDOR WILL SUBMIT ONE RETURN EVERY 2 CALENDAR MONTHS ENDING LAST DAY OF FEBRUARY, APRIL, JUNE, AUGUST, OCTOBER AND DECEMBER