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Which 3 of the following must be satisfied before a trader can claim a refund of output tax previously paid in respect of an impairment loss? A. The impairment loss remains unpaid for twelve months from due date of payment. B. The trader has written off the impairment loss in his books. C. The trader has supplied goods or services but has not accounted for or paid VAT on them. D. The impairment loss remains unpaid for six months from due date of payment. E. The trader has supplied goods or services and has accounted for and paid VAT on them. |