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A self-employed worker enquires about the periods in which VAT, business income, and withholdings must be declared, given potential discrepancies in weekly collections. The DGT rules that VAT and income are recognised based on their accrual, while withholdings follow the income tax imputation period.
This clarification ensures tax compliance by confirming that the timing of tax obligations is determined by the accrual of the transaction rather than the actual cash flow.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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