What is VAT charged on?
According to the European Commission, Value Added Tax (VAT) is a consumption tax added to the cost of goods and services sold in a taxation territory. To pay VAT, a company must be registered for VAT payments. Last Updated: 04/10/2010 08:34:55 • How to Claim a Mentally Handicapped Child As a Dependent There are no boxes to check or lines to fill in to indicate that your dependent is handicapped. They aren’t on the Form 1040, 1040A or the 1040EZ. Your child’s handicap, while not affecting the procedure for claiming them as a dependent, will affect certain aspects of your ability to claim them. You have to be aware of these aspects and familiar with how the IRS defines a disabled person before you claim them as your dependent.
