Uni 26-11-2012-VAT deduction for VAT receipts at the importation stageIssue date: 26/11/2012 | 11:13:18 AM Official letter 4033/TCT-CS issued on 13 november, 2012 by gdt on vat deduction for vat receipts at the importation stage
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Input VAT generated in a certain month shall be declared and deducted while determining the tax amount payable of that month regardless of those being used or stored.
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Invoices not being declared and deducted when making declaration and dedution of the input VAT shall be declared and deducted in addition; time limits for additional declaration and deduction is not more than 6 months as from the month of detecting the omiited invoices, except for the case guided in point b of this clause.
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For business establishments inadequately declare the VAT amount paid at the importation stage (including the VAT amount paid at the importation stage with receipts of tax payment before March 01, 2012), the input VAT amount at the investment stage and not yet operated shall be declared and deducted in addition as prescribed by law provisions on tax administration.
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