The government initiated a major overhaul of the tax code in early 2007. A Value Added Tax (VAT) replaced six different taxes. Prior to the implementation of the VAT, it had been relatively easy to evade sales tax, and many businesses were in violation of tax code. Many businesses opposed VAT introduction because of the extra paperwork required; however, the Government has remained firm on the VAT. Replacing several taxes with one flat tax rate, it will also be easier for government auditors to spot embezzlement. This was prevalent under the former PPP/C government who authorised the VAT to be equal to 50% of the value of the good.