1. VAT Return VAT on Sales and all other Outputs (Base) 1. Standard Rated 14% (Base) 1. VAT 14% (Base) STD_SALE_B 2. Zero Rated (Base) 2. Zero Rated (Base) ZERO_SALE_B 3. Exempt Sales (Base) 3. Exempt Sales (Base) EXM_SALE_B VAT on Sales and all other Outputs (Tax) 1. Standard Rated 14% (Tax) 1. VAT 14% (Tax) STD_SALE_T 2. Zero Rated (Tax) 2. Zero Rated (Tax) ZERO_SALE_T 3. Exempt Sales (Tax) 3. Exempt Sales (Tax) EXM_SALE_T VAT on Expenses and all other Inputs (Base) 5. Standard Rated 14% Expenses (Base) 5. VAT 14% Expenses (Base) STD_PUR_B 6. Zero Rated (Base) 6. Zero Rated (Base) ZERO_PUR_B 7. Exempt Expenses (Base) 7. Exempt Expenses (Base) EXM_PUR_B VAT on Expenses and all other Inputs (Tax) 5. Standard Rated 14% Expenses (Tax) 5. VAT 14% Expenses (Tax) STD_PUR_T 6. Zero Rated (Tax) 6. Zero Rated (Tax) ZERO_PUR_T 7. Exempt Expenses (Tax) 7. Exempt Expenses (Tax) EXM_PUR_T Net VAT Due None Total value of due tax for the period STD_SALE_T + ZERO_SALE_T + EXM_SALE_T Total value of recoverable tax for the period STD_PUR_T + ZERO_PUR_T + EXM_PUR_T Net VAT due (or reclaimed) for the period STD_SALE_T + ZERO_SALE_T + EXM_SALE_T - (STD_PUR_T + ZERO_PUR_T + EXM_PUR_T) 2. Withholding Tax Withholding Tax on Sales (Base) Withholding Tax on Sales -0.5% (Base) WH Sales -0.5% (Base) H_SALE_B Withholding Tax on Sales -1% (Base) WH on Sales -1% (Base) O_SALE_B Withholding Tax on Sales -3% (Base) WH on Sales -3% (Base) T_SALE_B Withholding Tax on Sales -5% (Base) WH on Sales -5% (Base) F_SALE_B Withholding Tax on Sales (Tax) Withholding Tax on Sales -0.5% (Tax) WH Sales -0.5% (Tax) H_SALE_T Withholding Tax on Sales -1% (Tax) WH Sales -1% (Tax) O_SALE_T Withholding Tax on Sales -3% (Tax) WH Sales -3% (Tax) T_SALE_T Withholding Tax on Sales -5% (Tax) WH Sales -5% (Tax) F_SALE_T Withholding Tax on Purchases (Base) Withholding Tax on Purchases -0.5% (Base) WH Purchases -0.5% (Base) H_PUR_B Withholding Tax on Purchases -1% (Base) WH Purchases -1% (Base) O_PUR_B Withholding Tax on Purchases -3% (Base) WH Purchases -3% (Base) T_PUR_B Withholding Tax on Purchases -5% (Base) WH Purchases -5% (Base) F_PUR_B Withholding Tax on Purchases (Tax) Withholding Tax on Purchases -0.5% (Tax) WH Purchases -0.5% (Tax) H_PUR_T Withholding Tax on Purchases -1% (Tax) WH Purchases -1% (Tax) O_PUR_T Withholding Tax on Purchases -3% (Tax) WH Purchases -3% (Tax) T_PUR_T Withholding Tax on Purchases -5% (Tax) WH Purchases -5% (Tax) F_PUR_T 3. Schedule Tax Schedule Tax on Sales (Base) Schedule Tax on Sales 0.5% (Base) SCHD Sales 0.5% (Base) H_SALE_SB Schedule Tax on Sales 1% (Base) SCHD Sales 1% (Base) O_SALE_SB Schedule Tax on Sales 5% (Base) SCHD Sales 5% (Base) F_SALE_SB Schedule Tax on Sales 8% (Base) SCHD Sales 8% (Base) E_SALE_SB Schedule Tax on Sales 10% (Base) SCHD Sales 10% (Base) T_SALE_SB Schedule Tax on Sales 15% (Base) SCHD Sales 15% (Base) FF_SALE_SB Schedule Tax on Sales 30% (Base) SCHD Sales 30% (Base) TY_SALE_SB Schedule Tax on Sales (Tax) Schedule Tax on Sales 0.5% (Tax) SCHD Sales 0.5% (Tax) H_SALE_ST Schedule Tax on Sales 1% (Tax) SCHD Sales 1% (Tax) O_SALE_ST Schedule Tax on Sales 5% (Tax) SCHD Sales 5% (Tax) F_SALE_ST Schedule Tax on Sales 8% (Tax) SCHD Sales 8% (Tax) E_SALE_ST Schedule Tax on Sales 10% (Tax) SCHD Sales 10% (Tax) T_SALE_ST Schedule Tax on Sales 15% (Tax) SCHD Sales 15% (Tax) FF_SALE_ST Schedule Tax on Sales 30% (Tax) SCHD Sales 30% (Tax) TY_SALE_ST Schedule Tax on Purchases (Base) Schedule Tax on Purchases 0.5% (Base) SCHD Purchases 0.5% (Base) H_PUR_SB Schedule Tax on Purchases 1% (Base) SCHD Purchases 1% (Base) O_PUR_SB Schedule Tax on Purchases 5% (Base) SCHD Purchases 5% (Base) F_PUR_SB Schedule Tax on Purchases 8% (Base) SCHD Purchases 8% (Base) E_PUR_SB Schedule Tax on Purchases 10% (Base) SCHD Purchases 10% (Base) T_PUR_SB Schedule Tax on Purchases 15% (Base) SCHD Purchases 15% (Base) FF_PUR_SB Schedule Tax on Purchases 30% (Base) SCHD Purchases 30% (Base) TY_PUR_SB Schedule Tax on Purchases (Tax) Schedule Tax on Purchases 0.5% (Tax) SCHD Purchases 0.5% (Tax) H_PUR_ST Schedule Tax on Purchases 1% (Tax) SCHD Purchases 1% (Tax) O_PUR_ST Schedule Tax on Purchases 5% (Tax) SCHD Purchases 5% (Tax) F_PUR_ST Schedule Tax on Purchases 8% (Tax) SCHD Purchases 8% (Tax) E_PUR_ST Schedule Tax on Purchases 10% (Tax) SCHD Purchases 10% (Tax) T_PUR_ST Schedule Tax on Purchases 15% (Tax) SCHD Purchases 15% (Tax) FF_PUR_ST Schedule Tax on Purchases 30% (Tax) SCHD Purchases 30% (Tax) TY_PUR_ST 4. Other Taxes Stamp Tax Sales (Base) Stamp Tax Sales 20% (Base) Stamp Tax Sales 20% (Base) STMP_TW_SB Stamp Tax Sales (Tax) Stamp Tax Sales 20% (Tax) Stamp Tax Sales 20% (Tax) STMP_TW_ST Stamp Tax Purchases (Base) Stamp Tax Purchases 20% (Base) Stamp Tax Purchases 20% (Base) STMP_TW_PB Stamp Tax Purchases (Tax) Stamp Tax Purchases 20% (Tax) Stamp Tax Purchases 20% (Tax) STMP_TW_PT