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ASSUMPTIONS No. 7 - INPUT & OUTPUT TAXES Help with Entering Assumptions
   
Set all values in this report to zero if input/output taxes are not relevant or significant, e.g. for a business based in USA.    
Change description of input/output tax (e.g. "Sales tax", "VAT", "GST" etc.) via menu option for *Setup | Enter Basic Model Info ...    
     
Average VAT rates on sales (%):                            
 - Group1 ->> 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0    
 - Group2 ->> 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0    
                             
Total VAT on sales ($000):    
 - Group1 7.0 7.7 6.7 8.1 6.0 9.1 7.4 8.8 9.8 10.2 9.5 10.5    
 - Group2 4.3 5.3 4.8 5.0 5.5 5.5 5.8 5.5 6.0 6.3 6.0 6.8    
Total VAT on sales ($000) 11.3 13.0 11.4 13.1 11.5 14.6 13.1 14.3 15.8 16.4 15.5 17.3    
     
Calculate VAT on an invoice (enter 0)    
  or cash-received (enter 1) basis ? ->>    << Enter 0 or 1    
    Enter "1" for each payment month, otherwise leave blank              
Mark months when VAT paid to State ->> 1 1 1 1 1 1 1 1 1 1 1 1    
                             
Average VAT rate for purchases of   Set assumption cells below to zero if input taxes are not relevant                        
  materials/packaging & goods (%) ->> 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0    
                             
Percent of all other non-payroll expenses   Set assumption cells below to zero if input taxes are not relevant                        
  (operating exs etc) subject to VAT (%) ->> 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0    
Average VAT rate for non-payroll exs (%) ->>        
Total VAT on non-payroll expenses ($000)                            
     
Percent of capital expenditure, lease repayments   Set assumption cells below to zero if input taxes are not relevant                        
   and interest subject to VAT (%) ->> 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0 80.0    
Average VAT rate for these items (%) ->>        
VAT on capex & leases less disposals($000)                            
                                       
 
Supplementary Data & Calculations: