Post by account_disabled on Nov 11, 2023 1:58:15 GMT -5
Commentary, . XVI, Warsaw , art. . Return to VAT exemption Pursuant to the provisions of Art. of the VAT Act: A taxpayer who has lost the right to sales tax exemption or waiv this exemption may, no earlier than after one year, counting from the end of the year in which he lost the right to the exemption or waiv this exemption, again use the exemption specifi in section cf. paragraph ; The provision of section shall apply mutatis mutandis to a taxpayer who is a natural person who, before the end of business activity, lost the right to tax exemption or waiv this exemption, and then began to perform the activities referr to in .
Paragraph a. Therefore, as follows from the provisions of Art. section of the VAT Act, a taxpayer who has lost philippines photo editor the right to tax exemption or waiv this exemption may, no earlier than after one year, counting from the end of the year in which he lost the right to tax exemption or waiv this exemption, again use the exemption. subjective. The condition for returning to the exemption is not to exce the sales value of , in the previous tax year and not to perform the activities list in Art. section of the VAT Act. The Director of the National Tax Information in the latest interpretation of October.
KDIPT .MSU stat that: the taxpayer resign from the exemption many years ago, therefore it meets the condition that the exemption may be renew no earlier than after one year, counting from the end of the year in which he lost the right to the exemption or gave up the exemption. The authority indicat that the taxpayer also meets the conditions regarding the limit, as its sales value did not exce , in total in the previous tax year. zloty. The taxpayer's sales value in also does not exce this value.
Paragraph a. Therefore, as follows from the provisions of Art. section of the VAT Act, a taxpayer who has lost philippines photo editor the right to tax exemption or waiv this exemption may, no earlier than after one year, counting from the end of the year in which he lost the right to tax exemption or waiv this exemption, again use the exemption. subjective. The condition for returning to the exemption is not to exce the sales value of , in the previous tax year and not to perform the activities list in Art. section of the VAT Act. The Director of the National Tax Information in the latest interpretation of October.
KDIPT .MSU stat that: the taxpayer resign from the exemption many years ago, therefore it meets the condition that the exemption may be renew no earlier than after one year, counting from the end of the year in which he lost the right to the exemption or gave up the exemption. The authority indicat that the taxpayer also meets the conditions regarding the limit, as its sales value did not exce , in total in the previous tax year. zloty. The taxpayer's sales value in also does not exce this value.