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Post by account_disabled on Nov 11, 2023 7:45:32 GMT
Want to resign from the exemption from the first action performed - before the day of performing this action cf. paragraph If the value of sales exempt from tax pursuant to section exceeds the amount referred to in section , the exemption becomes invalid starting from the activity that exceeded this amount Both in the event of waiving the exemption and in the event of losing the right to it, taxpayers have the right to reduce the amount of tax due by the amount of tax paid on the intra-Community acquisition of goods. As well as by the amount of input tax resulting from invoices documenting purchases and customs documents documenting import, which activities purchase, purchases, import were performed before the date of loss or resignation from the philippines photo editor exemption as A. Bartosiewicz in: VAT. Commentary, ed. 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 waived 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 waived this exemption, again use the exemption specified 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 waived this exemption, and then began to perform the activities referred to in Art. cf. paragraph a. Therefore, as follows from the provisions of Art.
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