@lubos this is excellent. Only that I have had ideas of using negative numbers to withhold VAT in countries where there are withholding VAT laws, as mentioned here Tax deduction and addition , please Help - #12 by Abeiku
We have a Withholding VAT law in Ghana too but only large corporations and government institutions have been tasked to withhold and pay for now so I guess businesses who suffer the deductions can enter negative amounts as a line item for Withholding VAT Assets.