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Annual accounting (Jersey)

25 Jersey

Annual accounting (Jersey)

Small businesses may opt for annual accounting and make one GST return per annum.

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Tour operators margin scheme (Malta)

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Late returns or payments (Indonesia)

Liability for GST and pricing (Australia)

Time of supply – tax points (Germany)

Capital goods scheme (France)

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VAT deregistration (Cambodia)

Transfer of a business as a going concern (Mexico)

Failing to register for GST on time (Australia)

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