Oct Nov Dec Jan Feb Mar

Output 72,000 72,000 180,000 135,000 207,000 135,000

Input:
Pro-rata (24,000) (36,818) (47,500) (60,938) (72,155) (60,938)
Presumptive (20,000) (30,000) (40,000) (50,000) (60,000) (50,000)
Deferred (4,800) (4,800) (4,800) (4,800) (4,800) (4,800)
Claim in Full (108,000) (180,000)
VAT Payable (Excess Input) 23,200 382 (20,300) 19,263 (109,955) 19,263

Oct Nov Dec Jan Feb Mar

Regular Sales 600,000.00 600,000.00 1,500,000.00 1,125,000.00 1,725,000.00 1,125,000.00
VAT Rate x12% x12% x12% x12% x12% x12%
Output 72,000.00 72,000.00 180,000.00 135,000.00 207,000.00 135,000.00

Purchases of Fresh Vegies 500,000.00 750,000.00 1,000,000.00 1,250,000.00 1,500,000.00 1,250,000.00

Input Rate x4% x4% x4% x4% x4% x4%
Presumptive Input 20,000.00 30,000.00 40,000.00 50,000.00 60,000.00 50,000.00

Purchases of Machine 2,400,000.00 900,000.00 1,500,000.00

VAT Rate x12% x12% x12%
Total Input 288,000.00 108,000.00 180,000.00
2021 Purchases? No No Yes
Less than 1M? No Yes
at least 1 yes, claim in full Deferred Claim in Full Claim in Full
lower betw. useful life vs 60mos. 60 mos. - -
Deferred Input 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00 4,800.00

Input claimed in full - - 108,000.00 - 180,000.00 -

Regular Sales (12%) 600,000.00 600,000.00 1,500,000.00 1,125,000.00 1,725,000.00 1,125,000.00
Export Sales (0%) 200,000.00 300,000.00 400,000.00 500,000.00 600,000.00 500,000.00
Total VATable Sales 800,000.00 900,000.00 1,900,000.00 1,625,000.00 2,325,000.00 1,625,000.00
Add: VAT Exempt Sales 200,000.00 200,000.00 500,000.00 375,000.00 575,000.00 375,000.00
Total Sales 1,000,000.00 1,100,000.00 2,400,000.00 2,000,000.00 2,900,000.00 2,000,000.00
VATable Sales Ratio (VATable/Total) 80.00% 81.82% 79.17% 81.25% 80.17% 81.25%

Purchases of Empty Bottles 250,000.00 375,000.00 500,000.00 625,000.00 750,000.00 625,000.00

VAT Rate x12% x12% x12% x12% x12% x12%
Input 30,000.00 45,000.00 60,000.00 75,000.00 90,000.00 75,000.00
VATable Sales Ratio (VATable/Total) 80.00% 81.82% 79.17% 81.25% 80.17% 81.25%
Pro-rata input 24,000.00 36,818.18 47,500.00 60,937.50 72,155.17 60,937.50