Deduction and refund (input tax) mintaszakaszok

Deduction and refund (input tax). It follows from the first sentence in Article 21 in Chapter VI of the VAT Act that, as a main rule, a regis- tered person engaged in trade or business may deduct input tax on goods and services for use in an enterp- rise from the output tax charged on sales.

Related to Deduction and refund (input tax)