The following statements are either true or false. Please indicate whether each statement is true or false and provide a brief reason if stated as false.

$5\mathrm{.}1$ Value$-$added tax is levied at two rates; a standard rate and a zero rate.

$5\mathrm{.}2$ If a vendor charges all his customers value$-$added tax at the zero rate $($an exporter, for example$),$ he will not enjoy any input tax deductions.

$5\mathrm{.}3$ If a taxpayer provides solely an exempt service to its customers $($an educational institution, for example$),$ the taxpayer will not enjoy any input tax deductions.

$5\mathrm{.}4$ An enterprise is compelled to register as a vendor if the value of its taxable supplies of goods and services exceeds R$1500000$ in a year.

$5\mathrm{.}5$ An employer who is a vendor will have to pay a $$deemed output tax$$ on the value of certain of the fringe benefits he awards to his employees.

$5\mathrm{.}6$ A vendor who purchases certain second$-$hand goods from a non$-$vendor will enjoy a $$deemed$$ or $$notional$$ input deduction when it pays for these goods.

$5\mathrm{.}7$ A vendor who incurs expenditure on entertainment will enjoy an input tax deduction for the value$-$added tax paid on the expenditure.

$5\mathrm{.}8$ A motor car as defined excludes a delivery vehicle.

$5\mathrm{.}9$ A going concern sale will be subject to value$-$added tax at the standard rate.

$5\mathrm{.}10$ Transfer duty $($and not value$-$added tax$)$ is payable when a vendor purchases fixed property from a non$-$vendor.