ANNEXURE A

From accounts@gardenandfarm.co.za
Sent 1 June 2022
To partner@greenstems.co.za
Subject VAT Report for May 2022 – Garden & Farm (Pty) Ltd

Dear Practitioner

I trust you are well.

Kindly find attached to this email the VAT report for May 2022.
I have sent you the April report in my last email and will also attach the VAT Statement of Account
for your reference.

Please let me know if there are any changes I need to make, as you know it can get busy at times
so I could have missed something. Please also confirm the final payable/ receivable amount for
SARS in order for me to initiate the payment before month end.

Until next month, keep well.

Kind Regards,

James

Garden & farm

 ANNEXURE B - VAT REPORT MAY 2022

Garden and Farm (Pty) Ltd

Tax Type Report for the Tax Period 202205 (01/05/2022 - 31/05/2022)
Prepared by: James

Date Type Account Reference Description Exclusive Inclusive Tax amount

Tax Type: 9 - VAT - Standard rated - Output Tax

2022/05/01 Sales 1000/000 INV81552 Exotic tree & pot 8 450,00 9 717,50 1 267,50
2022/05/05 Sales 1000/001 INV81553 Water feature 2 500,00 2 875,00 375,00
2022/05/11 Sales 1000/001 INV81554 Seedlings 800,00 920,00 120,00
2022/05/13 Sales 1000/000 INV81555 Exotic tree & pot 9 600,00 11 040,00 1 440,00
2022/05/16 Sales 1000/000 INV81556 Exotic tree & pot 11 580,00 13 317,00 1 737,00
2022/05/22 Sales 1000/001 INV81557 Tractor SL9300 320 000,00 368 000,00 48 000,00
2022/05/22 Sales 1000/000 INV81558 Exotic tree & pot 6 645,00 7 641,75 996,75
2022/05/29 Sales 1000/000 INV81559 Exotic tree & pot 8 250,00 9 487,50 1 237,50
2022/05/31 Sales 1000/001 INV81560 Gardening impliments 12 550,00 14 432,50 1 882,50

Total for Tax Type: 9 - VAT - Standard rated 380 375,00 437 431,25 57 056,25

Tax Type: 9 - VAT - Zero rated - Output Tax

2022/05/13 Sales 1000/001 INV81561 Fertilizer 3 500,00 3 500,00 -

2022/05/22 Sales 1000/001 INV81562 Pesticide 11 580,00 11 580,00 -
2022/05/30 Sales 1000/001 INV81563 Seed - cultivation 9 000,00 9 000,00 -

Total for Tax Type: 9 - VAT - Zero rated 24 080,00 24 080,00 -

Tax Type: 9 - VAT - Zero rated exports - Output Tax

2022/05/05 Sales 1000/001 INV81564 Tractor - SL9300 320 000,00 320 000,00 -

Total for Tax Type: 9 - VAT - Zero rated exports 320 000,00 320 000,00 -

Tax Type: 9 - VAT - Standard rated - Input Tax

2022/05/01 CB 1 Payments 3200/000 MAY 001 Bank charges 350,00 402,50 52,50
2022/05/01 CB 1 Payments 2000/001 EXT 20051 Purchase - stock plants 18 250,00 20 987,50 2 737,50
2022/05/05 CB 1 Payments 2000/001 EXT 20075 Purchase - stock pots 9 500,00 10 925,00 1 425,00
2022/05/11 Purchases 3400/000 MAY 002 Telephone / internet 1 200,00 1 380,00 180,00
2022/05/13 Purchases 2000/001 BPD 11058 Purchase - Tractor SL9300 275 000,00 316 250,00 41 250,00
2022/05/15 CB 1 Payments 3680/005 GTF 669 Purchase - gloves, shovels 3 225,50 3 709,33 483,83
2022/05/16 CB 1 Payments 3680/005 EXT 21005 Purchase - gravel, pots, poles 4 950,00 5 692,50 742,50
2022/05/22 Purchases 2000/001 EXT 21075 Purchase - stock plants 8 250,00 9 487,50 1 237,50
2022/05/22 Purchases 2000/002 EXT 21185 Purchase - stock plants 1 300,00 1 495,00 195,00
2022/05/29 CB 1 Payments 5200/002 MAY 003 Salaries 22 500,00 25 875,00 3 375,00
2022/05/31 CB 1 Payments 4650/000 MAY 004 Rent 14 500,00 16 675,00 2 175,00

Total for Tax Type: 9 - VAT - Standard rated 359 025,50 412 879,33 53 853,83

Tax Type: 11 - Capital goods - Input Tax

2022/05/22 CB 1 Payments 6000/001 EXT 21225 Forklift 12 500,00 14 375,00 1 875,00

Total for Tax Type: 11 - Capital goods 12 500,00 14 375,00 1 875,00

END OF REPORT

FOR SIMULATION PURPOSES ONLY. THIS DOCUMENT HAS BEEN GENERATED FOR EXCLUSIVE USE BY THE TAX FACULTY
STUDENTS AND IS NOT TO BE REPRODUCED OR AMENDED IN ANY WAY FOR PURPOSES OTHER THAN SIMULATED LEARNING
 ANNEXURE C - VAT REPORT APRIL 2022

Garden and Farm (Pty) Ltd

Tax Type Report for the Tax Period 202204 (01/04/2022 - 30/04/2022)
Prepared by: James

Date Type Account Reference Description Exclusive Inclusive Tax amount

Tax Type: 9 - VAT - Standard rated - Output Tax

2022/04/01 Sales 1000/000 INV81541 Exotic tree & pot 6 250,00 7 187,50 937,50
2022/04/05 Sales 1000/001 INV81542 Exotic tree & pot 13 580,00 15 617,00 2 037,00
2022/04/11 Sales 1000/001 INV81543 Tractor SL9300 325 000,00 373 750,00 48 750,00
2022/04/13 Sales 1000/000 INV81544 Water feature 2 550,00 2 932,50 382,50
2022/04/16 Sales 1000/000 INV81545 Seedlings 1 800,00 2 070,00 270,00
2022/04/22 Sales 1000/001 INV81546 Gardening impliments 3 550,00 4 082,50 532,50
2022/04/22 Sales 1000/000 INV81547 Exotic tree & pot 16 645,00 19 141,75 2 496,75
2022/04/29 Sales 1000/000 INV81548 Exotic tree & pot 7 250,00 8 337,50 1 087,50
2022/04/31 Sales 1000/001 INV81549 Exotic tree & pot 9 690,00 11 143,50 1 453,50

Total for Tax Type: 9 - VAT - Standard rated 386 315,00 444 262,25 57 947,25

Tax Type: 9 - VAT - Zero rated - Output Tax

2022/04/22 Sales 1000/001 INV81550 Pesticide 2 580,00 2 580,00 -

2022/04/30 Sales 1000/001 INV81551 Seed - cultivation 33 000,00 33 000,00 -

Total for Tax Type: 9 - VAT - Zero rated 35 580,00 35 580,00 -

Tax Type: 9 - VAT - Zero rated exports - Output Tax

- - - -

Total for Tax Type: 9 - VAT - Zero rated exports - - -

Tax Type: 9 - VAT - Standard rated - Input Tax

2022/04/01 CB 1 Payments 3200/000 APR 001 Bank charges 350,00 402,50 52,50
2022/04/01 CB 1 Payments 2000/001 EXT 2056 Purchase - stock plants 8 250,00 9 487,50 1 237,50
2022/04/05 CB 1 Payments 2000/001 EXT 20069 Purchase - stock pots 29 500,00 33 925,00 4 425,00
2022/04/11 Purchases 2000/001 EXT3005 Purchase - stock plants 28 250,00 32 487,50 4 237,50
2022/04/13 Purchases 2000/002 EXT 954 Purchase - stock plants 1 300,00 1 495,00 195,00
2022/04/15 CB 1 Payments 3680/005 GTF 295 Purchase - packaging 6 250,00 7 187,50 937,50
2022/04/16 CB 1 Payments 3680/005 EXT 1684 Purchase - gravel, poles 3 000,00 3 450,00 450,00
2022/04/22 Purchases 3400/000 APR 002 Telephone / internet 1 200,00 1 380,00 180,00
2022/04/22 Purchases 2000/001 BPD 1885 Purchase - Tractor SL9300 225 000,00 258 750,00 33 750,00
2022/04/29 CB 1 Payments 5200/002 APR 003 Purchase - pots, poles 2 500,00 2 875,00 375,00
2022/04/29 CB 1 Payments 4650/000 APR 005 Interest on late payment 350,00 402,50 52,50
2022/04/30 CB 1 Payments 4650/000 APR 004 Rent 14 500,00 16 675,00 2 175,00

Total for Tax Type: 9 - VAT - Standard rated 320 450,00 368 517,50 48 067,50

Tax Type: 11 - Capital goods - Input Tax

- - - -

Total for Tax Type: 11 - Capital goods - - -

END OF REPORT

FOR SIMULATION PURPOSES ONLY. THIS DOCUMENT HAS BEEN GENERATED FOR EXCLUSIVE USE BY THE TAX FACULTY
STUDENTS AND IS NOT TO BE REPRODUCED OR AMENDED IN ANY WAY FOR PURPOSES OTHER THAN SIMULATED LEARNING
ANNEXURE D
FOR SIMULATION PURPOSES ONLY. THIS DOCUMENT HAS BEEN GENERATED FOR
EXCLUSIVE USE BY THE TAX FACULTY STUDENTS AND IS NOT TO BE REPRODUCED OR
AMENDED IN ANY WAY FOR PURPOSES OTHER THAN SIMULATED LEARNING
 Reminder: Please note that the e-filing system “look and feel” of the VAT201return
is different from the final printed version. The print version of the VAT201 return is
used for purposes of integration of practical application with theoretical knowledge
in the simulation.

Diesel

On Land Off shore Rail and Harbour Services

Vendor Details

Trading Name Green Stems Accounting (Pty) Ltd VAT Reg No 454896600

or Other Name Customs Code

Tax Period 2022-05

Contact Details

First Name

Surname

Capacity

Bus Tel No

Email

Voluntary Disclosure Programme Declaration

Is this declaration made in respect of a VDP Yes VDP Application No I declare that the information given on this
agreement with SARS form is complete and correct
No X

Tax Practitioner details Date

CCYYMMDD

Tax Practitioner No Tax Practitioner Tel No

A. Calculation of Output Tax and Imported Services

Supply of Goods and/or Services by you

Standard rate (excluding capital goods and/or services and accommodation) 1 R 412 879 x r/(100+r) 4 R 53 853,83

Standard rate (only capital goods and/or services) 1A R 14 375,00 x r/(100+r) 4A R 1 875,00

Zero rate (excluding goods exported) 2 R -

Zero rate (only exported goods) 2A R -

Exempt and non-supplies 3 R -

Supply of accommodation:

Exceeding 28 days 5 R x % 6 R -

Value Not exceeding 28 days 7 R -

Total: (6 + 7) 8 R - x r/100 9 R -

Adjustments:

Change in use and export of second-hand goods 10 R - x r/100 11 R -

Other and imported services 12 R -

Total A: TOTAL OUTPUT TAX (4+4A+9+11+12) 13 R 55 728,83

B. Calculation of Input Tax

Capital goods and/or services supplied to you 14 R -

Capital goods imported by you 14A R -

Other goods and/or services supplied to you (not capital goods) 15 R 57 056,25

Other goods imported by you (not capital goods) 15A R -

Adjustments:

Change in use 16 R -

Bad debts 17 R -

Other 18 R -

Total B: TOTAL INPUT TAX (14+14A+15+15A+16+17+18) 19 R 57 056,25

VAT PAYABLE/REFUNDABLE (Total A - Total B) 20 R - 1 327,42