This checklist helps to identify those persons who are likely to fail to comply with their VAT responsibilities and to fail to plan for VAT. It highlights certain features of good VAT practice. The relevance of some features depends on the nature and size of the business. Any auditors of persons, who are at significant risk, should design the scope and nature of the audit accordingly.

1 Risk activities for VAT purposes

The following activities are high-risk for VAT purposes:

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