A customer bought goods from John, a registered VAT taxpayer, on the 12 February 2022.  The goods were delivered on the 15 February 2022. The goods were invoiced on 15 March 2022. The customer paid for the goods on the 1 April 2022. If John is required to file his VAT return on the 15 day of the month following when the supply takes place

SWFT Individual Income Taxes
43rd Edition
ISBN:9780357391365
Author:YOUNG
Publisher:YOUNG
Chapter4: Gross Income: Concepts And Inclusions
Section: Chapter Questions
Problem 9DQ
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A customer bought goods from John, a registered VAT taxpayer, on the 12 February 2022.  The goods were delivered on the 15 February 2022. The goods were invoiced on 15 March 2022. The customer paid for the goods on the 1 April 2022.

If John is required to file his VAT return on the 15 day of the month following when the supply takes place, John would be required to:


a.
File his April 2022 VAT Return on the 15 May 2022


b.
He is not required to file a VAT Return as the sales is below the VAT threshold.


c.
File his February 2022 VAT Return on the 15 March 2022


d.
File his March 2022 VAT Return on the 15 April 2022

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