Hi.
We have a 5% VAT charged on all bills and invoices. To the government, we pay 
the difference.
I have setup an 'Input VAT(paid to Vendor)' and 'Output VAT(received from 
Customers)' accounts under Liabilities, and set them up. These are recording 
the VAT paid & received from Bills/Invoices correctly. The Input VAT account 
has negative values, and output VAT has positive values. We are supposed to pay 
the difference of these.
For example:

VAT paid to Vendor
(50.00)
VAT received from Customer      75.00
FINAL VAT PAYABLE TO GOVT       25.00

Keeping the above example, I would like to pass one entry, and pay off the 
difference amount.
Example:
DR Final Payable to Govt
CR Bank
But, how can I pass the Debit entry? Should I create a 'Tax' placeholder 
account and pass it to that? But then the individual Input & Output VAT 
accounts might have a balance.

Please advise.
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