Vravmo $($Pty$)$ Ltd$,$ a registered VAT vendor, is an events company in South Africa. On $31$March $2023,$ the total debtors on its Balance Sheet is R$400000.$

Included in the total debtors is an amount of R$325000,$ which has become irrecoverable and has been written off as bad debt. This comprises the following:

Local debtor $$ the original invoice amount was R$111800($including VAT$)$ and the full amount became irrecoverable. The invoice date was $2$ August $2022.$

Foreign debtor $($export sale debtor, which qualified for VAT at the rate of $0\%)$ the original invoice amount was R$213200$ of which the debtor has paid R$50000.$

Calculate the VAT consequences on the bad debt written off above by Vravmo $($Pty$)$ Ltd$.$

Question $11$Answer

a$.$

R$14582\mathrm{.}61$

b$.$

Nil

c$.$

R$49122\mathrm{.}81$

d$.$

R$42391\mathrm{.}30$

e$.$

R$27808\mathrm{.}70$