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发布时间：2020-03-02 
2020ACCA考试资料包，自提，戳：ACCA资料【新手指南】+内部讲义+解析音频
Question：Neville's VAT period ends on 31 August. He submits his return online and pays VAT electronically. By what date is he required to submit a VAT return?
A. 10 October.
B. 7 October.
C. 30 September.
D. 14 September.
The correct answer is: 7 October.
When submitted online (with electronic payment of VAT) the submission date is extended by 7 days from 30 September to 7 October.
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