12.04.2019
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Deducting input VAT on preparations for making taxable supplies (2/15/19)

Tax VAT
One of the conditions for deducting input VAT on goods or services is that they must be acquired for making taxable supplies, but there is no requirement for such taxable supplies to have been made; the intention to make them will suffice. This article explores a few aspects to consider when it comes to deducting input VAT on activities carried out in preparation for taxable supplies.

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