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PARTIAL ATTRIBUTION OF INPUT TAX

2. Principle. The proportion of deductible VAT is determined for all the tax periods ending during a calendar year according to a special calculation taking into account supplies opening right to deduct VAT and other supplies. Article 22(5) VAT Act. Item 5(3) Tenth Schedule. . 3. Principle and c

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PARTIAL ATTRIBUTION OF INPUT TAX

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    1. PARTIAL ATTRIBUTION OF INPUT TAX

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