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Line MГјnzen Gratis

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Bermesej dengan rakan anda bila-bila dan dimana-mana sahaja dengan chat persendirian atau berkumpulan. LINE sesuai digunakan untuk semua smartphone iPhone, Android, Windows Phone, Blackberry, Nokia dan juga PC anda.

Hubungi rakan dan keluarga sekerap yang anda mahu, selama yang anda mahu. Panggilan suara dan video antarabangsa percuma, memudahkan anda terus berhubung.

Pada masa ini tersedia untuk iPhone, iPad, Android, Windows Phone, PC Windows dan Mac dan LINE Lite di Android. Dengan lebih 10, sticker dan emotikon anda boleh mengungkap pelbagai emosi.

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LINE membolehkan anda berkongsi foto, video, mesej suara, kenalan, dan maklumat lokasi dengan mudah bersama rakan. In contrast to magnetic stripes, the chips cannot be copied easily.

To maintain downward compatibility , especially with the Maestro card, which is most often integrated, most cards are still equipped with magnetic stripes.

However, usually the chip as the more secure option is chosen wherever both means of communication are technically possible.

The magnetic stripe on a card has three paths. Until 30 September , path 3 of the magnetic stripe was read for payments in Germany.

Since then, the international standard path 2 is being read. Online authorization validates the card against the list of blocked account numbers and checks the given PIN.

Finally, it verifies whether the amount due is covered by the account balance balance plus overdraft facility minus pending debits. Payment is rejected if any of the criteria listed above are not met.

The authorization as well as the validation regarding sufficient funds and the daily limit is carried out by the headquarters of the institute from which the card is issued.

General procedure for electronic cash payment using the magnetic stripe:. You must check section 5 for details of special rules that apply to particular transactions.

Similarly, if you pay a supplier in coins or notes, you must make sure that they endorse your copy of the purchase invoice with the amount you have paid and the date it was paid.

The easiest way to do this is to keep a cash book summarising all payments made and received, with separate columns for VAT.

Whatever form your records take, they should always be complete and up to date. If you are in any doubt about how to keep your records, contact the VAT helpline.

VAT on your sales output tax must be accounted for on the VAT Return for the accounting period in which you receive a payment from your customer.

For the purposes of the scheme, the date you are paid depends on the way in which your customer pays you. The rules are as follows:.

If you are paid by credit or debit card: you receive payment on the date you make out a sales voucher for the payment not when you actually receive payment from the card provider.

If the credit or debit card payment is not honoured, then you do not have to account for the VAT. If you later receive a payment for the supply, then you must account for the VAT due on that payment.

If you are paid by cheque: you receive payment on the date you receive the cheque, or the date on the cheque, whichever is later.

If the cheque is not honoured, then you do not have to account for the VAT. Once you start to use the scheme you claim the VAT you incur on your purchases and expenses input tax on the VAT Return for the tax period in which you make a payment to your supplier.

For the purposes of the scheme the date you pay depends on the way in which you make a payment. If you pay by credit or debit card: the date of payment is the date a sales voucher is made out for the payment.

If you pay by cheque: the date of payment is the date you send the cheque, or the date on the cheque, whichever is later.

If your cheque is not honoured, you cannot reclaim the VAT. Paragraphs 5. If you incur input tax on goods and services that you use or intend to use in the making of exempt supplies, you may not be able to claim all your input tax.

This is known as partial exemption. Under the normal method of accounting for VAT, businesses who are partly exempt will usually make a calculation to establish the correct amount of input tax claimable, based on purchases and sales made during a tax period.

Partly exempt businesses who use the scheme must base such a calculation on payments made and received in a tax period. When you fill in your VAT Return the amounts of VAT due and deductible are based on payments received and made, not on invoices issued.

Remember, if you make supplies to an EU member state the amount you put in box 8 of the VAT Return should be the total value of all supplies of goods and services made, exclusive of VAT, and not the total of payments received.

If you receive or pay a deposit which serves as an advance payment, you must account for it in accordance with the rules in paragraphs 4.

VAT does not apply to deposits taken as a security to make sure the safe return of goods, whether you refund it upon return of the goods or retain it to compensate you for loss or damage.

If an agent collects payments on your behalf, you must account for VAT on the supply in the VAT period in which your agent collects payment from your customer.

The value on which VAT is due, is the amount of the taxable debt that the agent collects from your customer, not the amount of credit given to you by the agent see paragraph 5.

If you have assigned to a factor a debt in respect of a taxable supply you have made while using the Cash Accounting Scheme, you must account for output tax on the supply in the VAT period in which your factor collects payment from your customer.

The value, on which VAT is due, is the amount that the factor collects from your customer in relation to taxable supplies, not any lesser amount paid to you by the factor see paragraph 5.

If the factor is unable to collect all or part of the debt, then you must account for that amount under the normal rules, in line with paragraph 4.

If the factor is unable to collect all or part of the debt on your behalf, then you must account for output tax on the uncollected element of the debt, in the period in which any advance made against that debt is written off by the factor.

If, however, the factor re-assigns all or part of the debt back to you under a recourse clause, then you may be able to claim bad debt relief, subject to paragraph 6.

If you sell a debt for a taxable supply you made while using the Cash Accounting Scheme, you must account for VAT on the supply in the VAT period in which the debt is sold.

You must account for the output tax on the full value of the supply, to which the debt relates, not on any lesser amount which you receive when you sell the debt.

You cannot use the Cash Accounting Scheme for goods you import, acquire from a business registered in an EU member state or remove from a customs warehouse or free zone.

You can, however, use the scheme to account for VAT on the onward supply of such goods. If you use the scheme and export goods or despatch them to an EU member state but do not receive the evidence of export or supply within the time limits allowed, you must account for the VAT that becomes due.

This means that you account for VAT on any payments already received. If you receive further payments for such goods you must account for VAT on these payments when you receive them.

If you later obtain evidence of export or supply you can then zero rate the supply and adjust your VAT account for the tax period in which you obtained the evidence.

This section has force of law and explains what to do if you receive part payment for an invoice in circumstances where you still expect to receive the rest of the payment.

Paragraph 5. You must allocate the payment to the invoices in the order in which you issue or receive them if you make or receive payments which:.

Where you make or receive partial payment of an invoice and VAT is not identified separately you must treat the payment as VAT inclusive. Where you make or receive payments which relate to an invoice for supplies at different rates of tax you must apportion the amount paid or received between the different rates and treat the amounts on which VAT is due at the standard or lower rate as VAT inclusive.

Examples of how this can be done are shown in section 8. If you receive a net payment you must account for VAT on the full value of taxable supplies made by you before such deductions.

This will usually be the value shown on your VAT invoice - remember not to include any amounts that are for supplies that do not attract VAT.

You must account for VAT on the full tax value of the supply which is usually the price, excluding VAT, which a customer would have to pay for the supply if they had paid for it with money only.

If the invoice is paid in full, you will not need to convert the foreign currency payment into sterling for the purposes of the scheme.

You must always declare the sterling amount of VAT due on the supply as shown on the invoice. If you receive a partial payment in a foreign currency against an invoice expressed in a foreign currency and sterling you will need to calculate the amount of VAT included in the payment by determining what proportion of the total amount due on the invoice is being paid and applying that proportion to the total VAT due.

For example, if the payment in the foreign currency represents half of the total foreign currency amount due on an invoice, you must declare half of the sterling VAT figure as shown on the invoice.

If you receive a partial payment in sterling only, you will need to convert the foreign currency payment into sterling using one of the methods outlined in VAT guide VAT Notice For the purposes of the scheme, you must be consistent in the method used.

But whatever method you adopt, the exchange rate to be used is that current at the time of the supply by you. This may not be the same as the exchange rate which applies at the time you receive payment.

Once you have established what the sterling equivalent of the foreign currency payment is and what proportion of the total sterling amount due this represents, you can then determine how much of the payment is VAT.

This section cannot deal with all the possible situations you may encounter. If you have difficulty in dealing with a transaction contact the VAT helpline.

Where a further payment or refund is then received or made, this should be recorded in your payment record as normal. If this happens, please check your connection and try again.

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