Ctypter 10 - Ok 4 Ofer fb Conmsanes ie 4 Anwwer 178 Somer fsbo we wl consid os separa a mo ert Ree et bt ci @ ony poe Ae Ue fdas ae Se oe aan PI “aiseiin Sietlsteeb beatin orate 8 “ie ts met eC a ean my Family Ce ofthe Pipes. 2 Siero? refs 2 Slaten tue but sataent 2 flee Sisal buster ise 4 Stsments and? ae ue © tener 0 Ste rien a a ar res hh ge net ores. eo mig gen ‘cay age Spon eaten EP Sena? Te Svea aa ody oy apa tan he, st sit pa eS dame emt 7 Sune rela Se nt tr 2 ie © Stetson stoner? ow & Stennett Answer: grunt AND CHARACTERISTICS OF VALUE ADDED Tax (vA) + Kies buses tc ed on the watt on at gi, pops en ‘vcesin the Comet are wer age ae Tis imosed net on te gods seen osha oh pidge sig ‘importng gods oer svar ee romana es + Hisan ndvec tx ard te anaue of tx ay Geshe pase es aye aster ore ote gan sop | + ThE gry ae lobe for he payer tc ne ely, mei Fh ‘ees pode Oe ban ey bn fe ar REGISTRATION 1) wanoarony RecSTRATION 2 ay pron anity no, te ce of i ase uses, pates, ‘changes, eases goods oe popes aan soe se A Scpepte amount acl ess os axe 000.00. (ar ‘Stentor he gst 2th Dn se Oat ae eee OR ee ‘Se veazon to elev ae ges ser ees thet 223 ‘eed 5000000. >. Rago andor tlevson bows spas wos rl Yo ests of ‘the rece yr exces 10,000. person eure oer a VA payer fa 8. earatecens aia RaT EMRE) vat pe Fash ri pore rare | Peter pt eb et ns pret Se ——7 rniue Med ryomanas yeramae Steir gag, a er he , secre Safes pee Pn SORSSSSE gop Rj een Soe” Reema Sahu srpestatadT at ane ay ie aber E ranch nen of lo ao terion broadcom suns ger epicengaen tenemos ‘Spromon’ The option, once exarcoed, shall be, revocabe ce Tessne states VA ten aye ste se Segeveng of te cds quater se chal pay eer ta (1) Sis rien me at, gy feats St STEN ot cpanel onsen netnoore nt oes ‘E inobe raa‘o put tn ct beara ote ay of thea et Instances when a VAT-epstered person may cancel his VA reglraten Fe rakes 2 wit apeeaton ar can demonstrat tothe cormsionrs, ton at hs rss asec er efor Whe eh, me San sete art Seon 05) 1H) ss to cay on hs ade o Business, and doesnot expect to {rodeo tussswthin ie nest tele (12) oh 7 wl De fecve MoM the St dey of he 2 con nasacort. The Conmissone ofthe rea Revenve ori ahora preset my © suspension o closure obsess easievmenk for a prod ot ese chan 5 dopa 2 oe flowing vations Understatement of abe Sales or receipts by 3046 or more esl "aco for the taxable QUO cof ay pes rege a reqed ner the a Chapter U Valeo Mil tay ie Pe on on eae Ere a oe at Gap To nde et eee ey ae Se ett em ar onde at toning Transaction shall be EXEMPT om VAT ono) Soon je or oration of: 1 et enact ct Pree taeaean ree vs i i i i tt pn vs NO ck ig at wt iptaebnreticd ata NOT een fm tL gang ney on ‘ers ta art Exp eee int ad ‘elie ete fe ly ao ctl anon ona © pean ictal ead oe ‘har dss pete fh sage ogo at "macs eng eS et bs Tee Ps age 3. Se ormpotaton Ses segs a tgs Fh orm, esac rd + "Tasty fede nd greens, wht ay pode or ee in the manufocse of based fess ‘ce, ‘ahtng ck, squeran 20 ab a er Bas gy oases pet) © Spy raat ig a ‘St molars ota sas oes nse pss =, -@ € terete abel es bonging rman fr pcan FO oR Pe ere te Papas 2 enema es be examek FO GSMS CL de the Tae, Saeehiner 0 sown tees neranet nd PTE tno 2 inten ee aa oe fa ts Soom, Fe erg geen cna ste ne Pin, a > iste Geet cence He pte case Pe PSN an a tant or eto we adn Satay Dens par Suc eros or Oh wun 8 aah = pewter bse Cit i, 0 ein ESSEC th posers reactant cna sea e geal SESSA Eagi fore eee pa nel ee ee we Se tee ced eee ea SS oe sree a Soph casicon aw wat howe be cage eae ee Ese sto prcerage ne (ero Fart 12 oF hs Bok) ons Es nen roe me Rr SSS gS enreon meer omer all AT CONTRACT GROHER SSSR eae asry ob psy, esc othr il nd ag FERED iirpe sce eto cota ora pap of set ot at CREED TAS Sy etna segetenya bien ote, ver Sasa” GG. Hedca, cert nesptal and vetennary services except tse rend + ater sacs re exited. te heel or i hava or see, the sole fds and medics 3 «ESS Corse meeal aces” Ses made by te dine at ‘afb need inthe opal tis ar par nea = Sea Satug nore w ee cu pate re taxable because tay baat ef cervees ofthe host + Featn arenance Ggonantons (MO) ae subject ve 9 recy provide medal serves to thet ens . Mer U- Vale Adel Te rey spears Se tt mg at Sipe tros ee eects aa 1 rane Aas 8 it) xv retry craton 2 pat ecco nes, oy cote eer eee ee A Tecnica ean 7 0 ovement tat sntans oeEPMEEAtet TS) Sevres by prs negate tee ‘seve ener rg oan nfs sabi th pie by ‘mltatonl crane wach gm ages, onmenecan es an ‘Gra fr te aie, subsaaes abu me ea eae ae ‘lear or care nae tombe pees ‘ansacbnswhkh ae pt rite agen wih he nes 155 Sno or under Spec ns ‘ales by spre copeatis dyad wl he Case Dene ryt th bre al a a os pre whe Pre ae ‘posse form, to termes, tet eaten tae fem ra, Iochnres od eure rar sor pas Ewe Ye st ey a ‘rSuevelyn the proton lor poassg eer pee a ecg mnt Searcy tect cones oe ne ee ear raeten 87 “Medan: * x ees tm ening atotieg creo mt burg, SNES yess oes eens e, Sy andy Atte aren i. Sees nomapreuta ante and non-red eooparativs dy SO Re eeeatveBeveapment AUNT, prose, tat oe at Bon, CSeruios ef sch near dees not ncaa een towsan pee ae a Saye egeane cle sas es aoa meni vargas ed orn SESE ag Sa ey eee erin tp sabe vent somo w moa mel ‘roo: teayte ccd ee cot | do ws cust yet a Chapter 1 Vales Adj Tee je OTE sini ANAL. 2024, 1 en eshtperate et meno Na SEO oe eerie neten erred qanasba tee cucdmonas geente bare) ar ait Sale SO a a rece gees oe Sct See ies oor cae 1 ro he ees any Si So chet NERY ster eo rat9, Sigmeiaendhir tte coe Sa SoIBENEDR wr we rete Pe em E [ayrets ad 8 sch ewe nes an rene ate Mo Rte ee eet oecye Tanharnanrewarent wwe mas (Sale alanrmeatoeaesseiaena 9, Sle House and Lt a oe irre thon B88 200 ‘heb CREATE sume fi ae tt tn ‘Minin ee oka EeDoaee Re eae wh eg ek @ evs 2 reser ut th amen eta et dng 1 0 ede ‘cae spade nee aeons etme BRemoe Coser ce ees See eageamaieincm eee (OeSiedrnce pe ont eager ‘Sehr inemeatbate eeEel. % se, rporaten, sno PAREN Of EOS, 8 ay 5 roan ara Hane ed mat oP, SSigemranakes sarees 7 wre © eam teeeme ret aertoeore te SEES Senescence thn aes 2 cmon Cres Tex (CCT) Under Secon garBO ae Sn aaa aan Corpo crgende onde Satan 7 Ome bores ad cagopeotr male we ad Sal, ingot rete passenger or crgo vessels and ara, a 1 EeSis tee! te Sete or ween tao og poco far te exemption from sat on Be Importaten ard loa prc yo ves Sal be jet to te requreets oy essa Sadat vest eterent program O ARIA (RISB goods and poles by petsns engaged in teal pean, prove tha: Jer al be excustey or shal pertain tte wane fom o port in the Pipes rect 8 ey te pt he PS used othe purposes ther than tat meta a tion of fel goods and suppes stl be aE fa intermedinies such 25 MONEY lage te under Secon 128 and 122, "=P = = Chapter Valeo Alle Tee ve sea re ae et At igang be Bc St se fe ee ee gn ‘cons os we Sat reef HOPE mE See ey ve mc us bt fe nt 2 55 Saan oun ido ee ce Mee let a acy ea a. Stor parton of espn dd nee | ete Nigh leno yer taxes 4 Gre nc es ie wy as ei a ‘ne eseoton fom VAT under We tan dil ay aa [tar by the menace, ove ne ree ot ‘neces ude ine “tof ape’ dys meen” nd eye o Men (OOH) fr ts pure R20), " 2. npr owe tom my 22 Dect 3 2, | capt endgant spr pre len ati ees re dn Eiger greece casper (9) cares hs ea 9%, Steps cap sues una Sow ts GoGe e , ‘ibe or aga gov dan ea rd oe ve COMES prevent: 1 gs vans and ol evens pct eed wn rey wt fore renent of COMDS, Bs Wor for te woke t COND? mea te Fn nO me are cay ag am mE cesar forthe pon of ao oy (OT al ey at Provide, That te Depa of Te OT a sch ai et rn ne eon inert an ua, or fo Sapo le iui at te (wt ea Heth Tine CREATE aw, a rey ree) ME ENSClgue 0 -Velee A, iti, os) pon aut wa tet inc 0 8 ed (con sl ttt ers) #4 era one Senn ee yy aoe coe eee eee oi te nape ome soe Sean Ses ai came ns erecerer wen ou ca oman a Sea at ere espe eee 7 wan Deca a the manure BNE tt he kena Spe katiehte srthe me oman ana drugs or et ag he exept dane ve the stnecton sl be subject po ect Revere (Rote Bureau of Caton ee Rene sence (000) nc .Sal oy ee of gots 0 popes ote pefomance of serves ak katt Sed We pecng peropeghe Oe gon wna sare donot exceed the amour of 3,000,000, 2 ended, Sie a 4200 provides tht 0,00 gros rua Se shal age the tui ol ters fn ser offs products, ach ae ae peal ‘Srcey niving fonrturaeaovance eporcipoymers fr sna oa Soot eee a atbwences, cove the Clo OF fl ye a cent oe epstred opeatons he buses shal so be ca peng (2 Secon 08 fe Tx Case a rede * x VAT FOR SELLER OF GOODS, PROPERTIES AND SERVIC ONS UABLE Any peson wo, te couse of is wade a buses: 1. Sal bats or exchanges goods or properties (Slr of Good o Popes) 2 eee onde properties (ess) 5. Render sence (Sere Powder) | MERNIMNG OF "INTHE COURSE OF TRADE OR BUSINESS” The ‘eguer nue or pursuit of @ commerdal o¢ economic ech, rl tee, by any person regardless of wether oo ‘5 & restock, naproft private organization (iTespece nos OF SAE SUBDET TOVA: sits OF 60005, PROPERTIES No sevaces sex wer the a aca charges een bs nase ‘Sete wet ott be pene ee! oes fade or buses cy Suna Sess om operation oven ety (Sn ina te To ee) fattest 1 vo, oe oe ‘FORMULA IM COMPUTING OUTPUT var Sa of Goods oF Properties: om Sas Fer Were npwenlierastemw) rn lin Pi ea me gr a cee ans pts agi oa Sout etn nme pra pe eT N ‘EDUCTIONS FROM GOSS SUNG PCE ceonmemnresate! = Serena ae ances Saueoe anton ‘Gross Sales ia —— 3 scam rere I woClgter U- Valee A, lita, % See pet (ay ao be erat) Serovar “AoVANCE PAYMENTS IV A LEASE CONTRACT Zone payer bye ee ay 2 Inopeon money forthe ae 3 cy dponeto ewe eat | mor: sStemceteerncignnsal ¢ Yar 4 Prep otal ‘tect ovat DenIUTION OF GROSS RECEIPTS EXPRESSED INA FORMULA TS aed VAT 0 CITT) ‘Mas charges for serves 2) same ye dtr of ac a cfs any det gn ak (Spa Sey sale poy reverent a 1) Tae nau ye payer benches ‘SUMMARY OF TAX DASE IN COMPUTING THE OUTPUT VAT - ~~ Goss Seng Brie (658) ‘Gross Receipts (CR) roe Income (Sefng pce es Sle of Re Prope 2 Caos nd tered Sale GSP or vee, whichever ME Chapter 10 - Valeo Added Tae me gee race | FeRnED SOMME EE moe Seber adn ee tee ets! aoa aspen tem == here cet rere wae ent ell “WANSACTIONS DEEMED SALE: 1) an eon nt can ns ‘muy ced se wr noun een st 4 Sree sme ce eae ce seo 5 er taats post hstareats peso 1b) abut eater: LStereokes ere aurea pot vest gen Gatos sym core f gots au ae rt ade thn df Seon goede wre eset i { I 5 | i ‘ exPof SALE oR ZERO-ATED SALE ‘APOnT SALE OR Zen dy a 223 ete A 20202) ‘EXPORT SALE OF GO00S OR PROPERTIES torn purchases f got pope = ‘Tone wate aan estOtysler W - Valee Alyy se oon sy VAT eee PHOS HDS IE ay - “my 1 See" por Sls ean 1) esl and co sipmert of pds rom he Zio enn of ay Sea aronpemet weg esa San tt buen be dene e waste go Se ete, pad for aearabe es eee SORE pnts sees, and sod fate SONY a ‘Riis nd epuntone oe Sano Sewers pase ee 2 sc ti ne Seawtane nor wares ae ‘Sinton sopaing ot oreo operons, ‘ee of ste, quent de | TERS PSiui ters a ura ee at eat les eppmen on uel tut ade erase a oat and ss Soe see ime sents meee Sas hero screen atete coast bits ray Tanta ahs Soret det etwas ae Sipe eanid maces 2. Slesto prsne rene whose exertion rm, ; ‘Tosca las or eentoralateerents C0 whch te Pape ‘rat efeciely subjects ue sales to ero rat ae sul ofan nates eto, supoles, equipment pacogi re poo toa tegistared Export Enterprise (REE), (2nd exclshel i te reistred arofector ach usin BEA nd 500) 8 11534 (CREATE A), an See 5, Re 20 for rim pena of 17 yeas am the dae of reerate, Sthentse tended under the Suatege Investment Priory Pa Pow, ats em registered export enterprise” rl eet nares cefned und Sec 4 (i) Rule 3 of CREATE ACLIRR ttl ‘epsteres tosness emerge bs dened in Sec. 4 (W) of es Proves uth, the ebove-destibed sales ens stapes located inde eczones and free port zones shal ao Be for vat eset (6) url the exaton of the transtry Petia Local purchases of gods reatng to the folowing services sti Consider 25 “rely and exchavely used” In te regret yo regeteed export enterprise 10 wit: Clapter 1 - Valec Aled lig + er ses soem sence Scie ‘ecnrces oo me ee ae fceeen eee onal eet nade memantine sea sia er na ava onee mea meet caren nay ges ca aed te pce art cate as ap Ser sep Bal acre aoe ar cream er econ tpt mat eR Ga fing te rey aa ease = EE erp ns regs oe ra “he cacaed a al ae ee xerwors Radian, 1 BSI TOT gar 8 ‘tn tren (2) es O09 OS eg ers ‘egstere er man, ak BPS, ee” |ey ee, Mbp ERT SAS PRE as ence y RR 92023 dated Aa 3, ccomtmr ens etreenaesn rt rg scutes atlas net ti, ee eh, Sommers! SER te eden peg Pepa ermal tte aa Sere sia ee aaa ‘Se cnet ance eae Sees peer cata segue Saas = © sere ci cern on i eta, tr pec laws 0” eration apeements To WA Ret ‘be Phipps Grow eect sujet su soles to eat . Sie of rien eculny pono of Base asc ‘maintenance, repay and overhaul of equipment, © a Ragisesseh Sicinoine Sere oa we So eC en pasa od 0) o cee 083 fie tari ea of semen G7 ese ‘eit wr cera ted dee Se, Sea "egered Export Eres (REE) sal fe oan evbor eer eee sre Scien sh At te CENT Ie Hak Se Fronted tater Tat sored st ety re nsrss ca de rs epost hal abe al \Srteort une ta ite ute epon o ve cea ‘ua hacer ho ec Serves rendered to persons engeged in international siping oa operas, ncluing estes of property fr use thereat POMady ces sha be excisely fer international shipping. oF BE ‘hus, the sence refered #0 herein shalt petae on cavers by ai and 260 relative to tel 5, ads oF cargoes fom ene place In the Phipornes e sone being subject to twelve percent 5 ond cargo by domes alr or sea vessel fo ry. Giost recite of international a 8 ne Pines deve om vans to another county shall be ex fa 8 percentage tax of tree percent leper 10 - Vale Med Tae on ter 9et t ca tte ont es ea Soret ae eon eisai moe ae ed al et a sn nl eee ne Sc ERIE At i ese Bt Eos, [sc 1416) Tox ae ae Cae dite ei set ote won dese ae > Gharad mos txcestertton jeg ‘Spero wa "OE a ep ‘spt tee Yt mmr te) factoriane; ae 08 stented prance a i ea es eet sok" heme seevousmioncemes Sion neneess ones 1m cise of noe Ses une Sc 104022) (Se. 10889) a 2 ofthe Tax Code, th perf Be sks at nebo mate wae ‘logs carey ay scoured orm oar wth BS re egtane here he gaye esaged in oth arate or eee rae 1 nae (ease bg fl ng ate ent ote, Dloprsscr sae at the aear.t cea rua ep cet eh osreb oan nea e esate ne Depot ae wk ‘otek to rte er eee 2rd es Be es red "Shanes oa tonne ete Te wet mm e coe ere wl ste ees pce y a 0 false ote eee chim res hb rade th apache) = urge ren Soe {I sO el ie prep pace f ute NOD) ‘peau be exsasay fe wah e AF xe at OSE2 fag Hs 2. ra cee of ful grbl il nec fr tax refine he esa nny wo BAY SETAE Spe ste ems — oS ne io he oe, hve, Serie ne ea SSS CTS SEG ee pen Soe ea FoR SE sti eltas ots atte Toc Cos, as amended. =F PO stots 2a nade on ws an by 8 nic mae cares ef Me EGS Citas Ye nosed sonore Ce To geen Sarsop Pc th nts ncer bese preonssatb aa Cann stionate for zero rating OF EXPORT SALES: q A ceva solo oad properties & able ransation or VAT 2 Ss oubat tele besause te Pagpne vat cto ae So ncn dsonavan rnc), acorn whi 1 oa ol the cst othe goods destin or consurpen aue etoung atioriy [CR vs. Toshiba infomation eqpner HS) Si fay 9, 2005). Howeve, the int tax on purchase a 5 edo such mvorated sale, sal be aval a x OUR coxones and Freeport somes were, by legal fiction. sue foreign series snr Re Ke. 1499 and RM Na. 72007, TS, OM oan veo feo a serens by VAT ese ebm eport nes, Mee sit 0 pect (08) Ae Chatter oi Chapter 1 Valee Added Tag ineperetve UG BHC SE hat fo gt ny 920 et a wre vate eae ron re ease oe tg TY Ae TE na Seemtsiase tN caaare Seen palneae ar ne ee meee mee Sed renee nae eri th oa Sasa eo ences me eget a Ds homer f RR ha E20, aang Seca a » oe Ube, amet eter men oe cas ace oc oe Mesut oe ETE ow row pee Pat ee nc ee a eet peal mete onan spas ea ‘signatory. oe prpore of VAT-ERO Rating ‘ne serrate eer Seco coe by so te ma sar ro conte ng tne at ae Sob ea SS e Sege Sse Nos3806 Feo 11,209, sr tooo pate tps pepe i rr aa soprano tor once can ee Epepstin he oo os ao bine tl an ee De eo! Fee aelnnad wns wi Sedan 1 Oe Tce peseeie FO IES dcared attr fam pevuspvs, ade rota cn ‘ts te tanec sat eps abe poto fay A Wh ‘SS Ge hea ema tree > equies: pe tanayer ta VAT etre porn a 2 The aprtere roan mares sen VT (2a) os oF mPUT TAK ppt on cal purses of p08 me {ipet tax on para fe PoP Int tne on cl purchases 2 Presengve Wout “ranstonl pttClypter W - Valie by, OTE aon poe ote 4 OPA hal ed, Setanta et at sg a seimpurvar on Prin or Iperaton CATA ge on pon ae opens pues Se Oe a Cea ee Sea lg ESE ce Soa ae eta cite yt SORTS wen Pe ele oct canal gots purse ar peat ea detmat ent pots we pecuse, epee eo Bie mt tet 950 oe pace, ep fa "hl wie wend st he an rary acqulsten gods gin a “+The input vet of Capel Goods purchased or imported : ee seats Cn fe Oe aa than bc bot bon repre the scuceen coe ee ee dae ote Gea at ou = ali Thm al 1 inonamon ot 60 me etd Re eg % 12 32078 ees ha» spi acon co a “an nar eee be VA, ape a “rd oor byt scat ads hye eae rb tone eta ora ea ea @ ‘eary A mdb sect eta oi >t ei «re weened, ranged to amare the at edurble fom the outta wi agregee actin otf at sot et ikea orga aso 1 whan the five (5) yer pei eon te NF IRE UNAMORTIZED NPE Clepter 1 - Vale Added Tae ¢. onrrutin Pr nd st iecoteare meneae ied et ced ee es a oh Seta spe ma ta Behan ctetamenaarpurase rae aaa sh emacs Ean eects te st Parts melacg atesmamc nce Saas ‘VAT ON IMPORTATION PERSONS UABLEICOVERED 1 ay peo, ny gency hig gods Ps be ‘nade th erry coos alee bas 2. Non exongt peonsor erties Wo ae a ee out pont fomceet Demons ets or genes, The aenegt pono poser, Paes a eeansleed & tempera fetus NOTE met mgt Prey eee cage "chow shea oe nem rege Paper ear Sine belt decent robust oo 2) ne eats ter redid yh BOC one at ported rede (0 mown aaron) Tae ar ease TOG PR ae Cassis rae peal ‘here cae BOE aXBASE vaoe Viton grain BBECagle 1 Valee Ady Li Chapter Vabee Adel Tau Fe seen cn acne eee rom : SS So at se rienia nepes toc teed cme = pecans raat a istetarges GEE RIOT = onan ne a ey ans 5 aera = = PRESUMPrive sNPUT TAX (PIV) etn rim engaged 1 roan of sean mache! and ik: ad 2 taney oie i, cng OF nd paced rode em The erm rocesng’ shall mean pastewzaton, caring and ses {rough asl or chemea! proces ater the extra terre oom ‘snc f= loa in sun aera to prepare for Spee se ul ot nv Bee ati orginal Frm o ondton. vind -SOUNT DEDUCTLE a8 Ip Vat Sa BT Sa re] tae aa | Pre pt co TRANSITIONAL INPUT TAX (FIV) i PERSONS VINO CAN AVAIL TRANSTIONAL INPUT VAT? ‘Teepav orev nora ho becomes Hable to vat forthe fr essay (oreo nota na elt tobe vet regiered ‘BESINNING JANUARY 2.2021, se Me 4 on mmm ne ajay January 1, 2021, the wt mtihag aston shal af Soma So Saar cee Charette mente metre sotmmate ones winnpremesti eens sejathecmatmeweeierae sere anette etree si Siathoneeter ony matw cent Sia ener ept teense iowa assent See rena ‘oust Rate a aortic See ee aon ee SRS Marea ‘he wating vt sl be etd wt 0 sam te ceo ‘he manh he wielgwas e-are pa en Put 8 EURO tang, fase mare om rma we THe OVER seo OF WTHOLDING (RHC 36-202) mars —nasrmretir ut nr SSeS Se en nero ma Magne ere ertaeeny ean iter Sipe rs nena, Spe resent cate eaneneeomae Sec cee caer sfc eae tg | VATWITHIMELD ON PAYMENTS TO NONRESIDENTS. rei pe ri os al a ee a a ie ee mika pinatee iene peso ante oven ea SEPA an Sr lcs cata MOWED BUSINESS TRANSACTIONS ued tansacion refers 10 a stueton wherein the taxpayer I emp sareactons nj VAT (12% andr 0) 36 wel as ot sje VAT (x Tremman concen sha cse be determination Of input tax hat canbe el for vat poses , 4 vt eid parson ois aso engaged in tansactons not subject» i tod of ot or ct flows 1, Teno wach cn be dec atributed transactions vay end 2. _Ratabe orton of any input tax which cannot be drety ated ect (aczatn shat Bean the bats of sales value) a Trae tency + Speier EULiteeeateecne OSEEI . nunzeyene » tmnt san penem ‘ic xeon maaan apes een are een eeaane Soutbaneteae teresa [RCESS INPUT TAX Seton 10) Tx a, senda ows oe eT ccc ss tpt 28 Coombe acing gare | att 0% VAT rie \ 1) Meme toto coe | be oped ant chr tora | ‘eres | {incase of canceiion FAT ceo no re cone | ‘sotto Spit eat oe rl reen | NOTE: Tote eth eh pt stn ae oase c= oe pert eee SERRE tog rs ona ee sire oti ade bow sd we rma aoa Sine ieeon oer ows treo ean te oom as i SESE pcre mamgem erp Saeco ae eaten eennnag 2 Reis cen fechas see uote ccs and home bean care sens at ae, : Sree et {Sip hate te Pa ¢ Ei cxece orem apenema meme ; Sermons ) SSE cee f Saha eee wea ae Nt 2 SEE Ei en aenmancere pean nae pacer oem » Sindee see ULES FOR RESTAURANTS ‘The clscount shal be forthe sale of oo, dink, dessert and other consume serves te etabisnnersncdng value mels and premetoe meae Stee the consumption ofthe general pu. Condiments ad se rods ‘mio "ther consumable tems served bythe establahment : J 0 crt votes sal apy De yk taeame, veh, Sey ore (acy cali phonetin oder Bul orders re win the cote {bre arengedsrovpimeals or packages, and hence, no ered 2 20m GHB and VAT exapton ‘mats cru mess or group walkin induding purchase of 2 wha wea “Zebedee singe serving mel te pa gsi crsinaion oe Sener Caan. Hower, oe "PaO ‘fems (©.G, box of biscacho, betes or jars of ginamos, several packets # %E £ byte. Vibe Added Teg fre) MR er, ‘Bo, een eT een SO a Sie cas oy rohan cine ORR IO Goate = Coat etng ose vans ieee EL Sas = = see SU ‘te sor rn te ng. 2 EES oor Eseries + HRQeeal set el ese sng an ure + Forgan dew camp (eigen ld anv Ses a oe er gun ‘The pveges may rote came eer Ct ins hr ce sn be ames bye conmec east srs Sa a ‘eames wea dora peat (Seca 5, AR 22010 a ered by KOIDE EL ‘A speceldcur off percent (596) ft eg ea pc of ae ecesten and prime commodo deed unt Sosa? or 1 ‘ration Order Wo. 1D, sees 201, ale pre Son Cts Bs erases tren tng Wo oaoton Ba a arses al be pea ‘hd exchsivecomugtn adr event a e Se law Gece 3 oe STOR ‘save eer ha 100, Sees 210) Sen peste, SS, Sid cera orc mere ce Fre ar a oyPas commooris rk re nas pt, et and poy yo ag str neces MO ary in and cat ts Very roses pul sine nd cae ‘Nes shgte oud Sn otc me ecru rt ge be ‘ees ~ sha mean ay natal Jia pen engage te ey sing anne price Grecty t couners wich al aed ites, spearie,qocerfcoeience stores and steps bt chan a fed courts fod tars and susan sores with 2 capalatsn ste a 100000, pute ard private wet mares tlpapa bd cooperate ee PURCHASE OF BASIC NECESSITIES AND PRIME COMMODITIES ARE RE [EXEMPT FROM VAT. Te ttl amour of purchases shall ot exceed P1200 pr cds ek tout cover of unused aroun A purchase bool eed el be resented tothe real won purchase of base neces «tx tou tothe exemgt sale shal not be alowed ‘ax cee and must be dosed to castor expense czar by Be 10, Re7-2010, ie i 3994 exesiy odes the va exemption of Se {ee pucose of eran goods and ses, the BM 28 8 ‘ptt te omer recetage Ta OU Vile Allele [See Pires eset artes ae SiS ga ae ei ‘Spt us rete tr ete end be TESS te se a rer, ee 26 Ld or Pes mth Dass saree rR ‘Aperon with Diet (PW) al te an else tan renee Gfeertabtes asa reat f meat systema etre opto mse ls mune or wan he rng area ina 350), \ACEXEMPT SALES AND 20% DISCOUNT TOPO (RR7.2010, [A Pwo to eet aay pet 2 ant xan spe oneloun Sie oe So (tw eae ue od eye naa et Be PO (ne fees an cages ete te teat of a sees el ad er leg escent esau deen ces, (on aanison fees caged Oy tes, cent faaes, cee a I, ‘rms and her ser pi ore, ae nd me, ne purchase of meses tenesi oft eal sve dro eos aby, oon = ae ed te eprint Meath (Dor et, ay ‘Rei. arate Caen inate rang 5 ono an al sr ND GR 2 He, Pee ine acs ond eur 9 be aby be Oy ee eons oa wae i > esate re ee tt a, ee Sr rasta aaa See ae ‘PROMIRITION OW AVAILMENT OF DOURLE DISCOUNTS +A Sen ie (8) who the same tine 2 PH canon tn (rcert 20) ascot ona parr wansacton. Se Me “i (tsa 5 bse nace nd prime Commodi a The 20% acount for Senor Cizen or PHD Sha tbe ened ihe i ls a igher scour a ray be grared by te comers nce cr ersing ns or comaton wth ther decaur rome In the purchase of goods and services which are an promotional discount, shall aval of ether the promononal dlscount or the 20%/5% a her Hone he Sr tat mu be gen woe LCP shin Jess than 203/586, mee ‘meres may ie acura wo ee en deduction from he ss ce (rested as » necessary and ore ste expense fore sme trae yar thatthe acount grated. Feces gad hae raed ect rn te gm ee fog cer tm cater eae aeons, Coser, te aout 4 adie to pope dcmerten a i pa ‘iver Coe (RC) rhe axe am sRANL.OF 5% SPECIAL DISCOUNT TO PHDa CAR ans) {er PAD sale ec st oe rat) here wea ice, hos evamoten fa tees ta RS Be MOTE: Te pal ct nae ei yi od i ait ‘eset aoc ea Sasienecention rer rds" te nt fae erect sg etnce whe pe conmost ae rosbatore "eset oben. ene ‘ete, om ro rps, bea, lca aoe mie pecs es pr, eet oe pay eat es pg pew bes cnr, sh Sn poss yest vets ans ay Maree tt Nodes, ‘oe, ete cee oar cing Oe oy, ee. ewes ow, ‘nds, Poses ued perce sar rr, screener Tareiaatte a ond cakes nck incited) eo tics mato cause 5 Ranges SoeZ “oR ann re as (ex m0) $ Ratner tenance J BoP SiTeccse ra eclating mk bees os og FSivogeates ng rot Soke) 1 [Schmuck 1B: sets oop oti conta pdr abr nya deter snp 12 staf odes 28 feu ice poe PO sc tepmente gress ma 2a, Nocera bat? erp monk my Prime comeodtes ots ot cnr se rece tecotumas hae emotes ol he fr, aid peceetee oS ay {ns poy men ney eset ot fg unr be eee am “Seg to sae is, ferred See oe a EET eat ry tes er et wei pet Erste lot bead el wen = om Cnet a Dod, prcesed an canned srk, bet and pouty mest ‘any pructs not leg undo te cizon of base necesites ‘Onions ae are Vinegar, ata Soy sae Tote bath soap erie Pestaces Heretes Posty Feats, Wetock fede ad ery feeds 1 Vewnary pees 12. Pape, chal suppes 13. No Shingle 14. Sana 15, ener, clinker, sbets 15. Holooce 7. Phas 18. Prboard 20. Sater (exiuleg celphone and automotive batteries) 25 Beare sees ei abs, ft hfe Valee Added Te pacha Oncaea png aon are nt map et 08 meiner cae and Bose (we Seay ne er ce nae a ra Sp pee ht met eo cantare 1861 oer senesae reer ete A 3s pkg nant haloes ‘ao Pers as a chen wh nap (yer nd ‘ao ore wear lan tian Poe ns Tm 10% dour and VAT eatin sh ached Sl Pets prdse ft foning grote tom tS” goany sey See ablserts and ste oh qtr: fut Sat be Sol oe See et (D01, la cerdratn wh Wefan we Dug amin fang a ou ‘ bearenent era nd La erm abyss, Fd spent tn ore genes, Santry pers Seoces ace; ‘Ober medal pene. “ool of the 10% ecu sat nt, al Fe sal pest er Sat Parr eran Ce (SPC) Sa Pari. Te SE a show bet the slo Pret eed te 10m Smet ver ery yaa a Be Sel arr searing sign PSN ay, ne ra see SI ‘hermes beth ets rear 1 eS Poe ie rn ee ‘pendent wh the ae oe (6) yu ot oZ eT nna tt Bnet Gta St Parente yoann men yf eR KOE Mh my, ae aaa eee ny ages py se sir a 0 oye eas = computes a eee es Seance. sae ne nary be cel ra ci EL aan at eae Bees tere coe ag we cary of fossa sea a Soe aracteanta pee saat eros ‘Bieinedceaucion net of a ep, sal bended nse cae Sars caren ete eeean ee tt Sey ocala tonsa hse ‘Poa a ews! ete an 180.00 ‘Sto per Dscoure Bcense 200 Sor P2000 ANS 4, VAT RETURNS AND PAYMENT OF VAT ‘Prieto January 1, 2022 = Monthly and Ovarterty Fling Parment ©) Monty VAT Rens (Ft 2 months of the Quart) ~ on beter Be by feng he er of the moet using BR Pr Ro, 25508. ) uc VAC has month te Que ~ on or tre te 2 ‘hora rtf he uae rg BIR Frm No, 25500, ‘inning January 1 2023 - QuartertyFling/Paymen 4 ©). Segnng wary 3, 273 the ig nd payment recuce wnde Code shal be dane within twenty-five (25) daye flowing te och table QUARTER (192018), : 9) OPTIONAL Fig Monthy vat tm and Pane er YO de RON 52-2003 te are elective May 10,2023. Clipe Vale Aled ti eo ecomomy te eh ae noe gense omer cto ay be ica diebers sige teteee ‘Spa et bk eS a a (peut caaacar sae SAMOS SRR ne wrriouomne vc aru st (Nrnmotoane vy ner elt i een nf VOIING REQUIREMENT [Seto 13) he Tx at, ert 2 AVAT REGISTERED PERSON SL SE 9) AYAT wok oer, art tt pope 1) ART tcl ctr ey le gat ope td ay ‘alata o echene ot Sg moka eng neg VAT al en VAT ed -Avatregitond pay ay sna se eng A okt tare ovat cr 9 rent Sr et ‘iba dom o te sk pre tne tae, ad ae (rnpnet ard ecard ron pan ot ‘Sethe be town coe aceon mae 2 Separate nce recaps cig VAT and Ne ens adenine tte a ee ee esata teat Seat menace teresa ween Sion meen en Mees Seuss ee poet att wae ‘re premiere eeChapter tt ~ valee, ZF. leg «sa Ok TOS Te ev oreo eer trreegeintey Pag cee he cl eto ser eo Spel Sanger ce ee retains entangle sy are toe Son Cann prchans ee ae FitD To ros serene, sees counts Some cry ae Pe a rey mie tuanon eae fe mera Siar «consent 4 EPR ROE Seer eae ape lowed ye word VAT, he hema ee Seam oon |. te peter ves appeal tN aneacton, 1p en een i ee yng 1 ASO sarge ude Secon 248(8) of the Tx Cae, mee oso nererecee Eyer es eee cane ‘serra oan Spe oe cae NOT: n bth cases, the VAT sa he equ rformaten rei ‘Son on te ceo eet be recognized 8s an pu tx cee te rca, SSE 2 rues reel ONT Ht jo en eg, sv a a ety ent Instn ft be Pp. te pa rt ae Sateen teow, Gioia anateraamae ve acme jt aban peut Pia ‘ewan tb Someta eee nse nar ent owas mesnanceaa ag encom ease pa nqutna cebu ab pets epee tne oes oF Trice ronan tego e nee ea sora mag edna chars on ens &. Werme come areca) 2 Sy mamta. taemet ent Soper eee alee reset Prilin Caeog Capiz PCC) aa ie compan ich as en ged nw certs spa yor hse pon Fie etalon fet ma, re pa ar cr wae on ey, oe SEE usin vance 0 ja and heron Garden 1S Copecaton (NGS) napa eat ne ass Br ane (Jv an san Th lng on ee ny nino son, “hel fan vty PEC ONGC: 1 fueled arson PC, cokes 1. nila aration ih re te bagi mopar dtnrgatizrtn este rg sist ca vate ay PO. 4 None tte bore + NOES ania erence seman tity * Rierceaanecmacit Sanit aon Saoirse onURBET T= Velge oe te oosmeneset es etre Sarat Soman 2 eee asommmenmn vamp © rete yma genes aoe & knoe 9 wot: Nock 04 rp hla AAR ih Seeger oe Soreness US Governor noe eae! h CMEC Samerg aval eg fon ee edt on "Seb cana were $ Eenasoroesae mare 2 ay bet tnetscoret 2 Obese store arc te, e Anewer 2 Ait esa em et a dnt SSSI er oe te "nba na e SEE eee rac i 6. Trelom ne nue fade ruses” doosnetincd 2” fg condcter psi conmercialrecnonic cy, roger usies ana. {© Tansaciees by any person, regres cf whahar rot he person engaged iBoronstcs, nol prints ganization Getpactve te Gaps dag insane rd wih o tel cay o mene) govrmon ay. 4 Nonectihe stow & Anever 0 © ln sac, a ad bare ade Camonveah Magner eics Copan (ames) tpn an eng uno oe Pippes. Ws nae el fore ie non Conary (isi), prc by te tt 8 Colac, ssa tt ical ere, aig fc 1 sto Psa snd er tes Thee sens wore parted ‘ro, embusmsnt-ctenst ery’ by Comeoco. The seneaspertanmed ‘oP dot aise nam sated vty be BR Wah et constonse Conan Beare? | Exam at cae sec ws ot nse To nse ade er ses e Chie tt Vales Albin 1 Sangtton thet am tied nen Siem winner oreo coset ota al Etat 3 Feeney ‘Sse Nair trceeser ryan senieiy earns srs el ey tm mer a ly ey ‘Pompe alle fata VAT heed =a oe eee nies © bow 8 6 vata Sere tn cnn i ie tint te ‘evn eter mob nate anon ». Sinatwcrmse ig 2 Setter fra nc nan ant ca ee ‘Sorcvadaromtana tone Stoo. ore 4. Neaesme eines 10, Vo ait ax 4 teafomet stax 1. ts thowsorpnod ontario acho Wis ected ough oso td rl 4 Motte stow & AnewerD 11, Th man cj the va aid x cn, Atma te ot Pee ronoannnretemeermtnne ‘aries an Raat ante care tte 2ee fet» ee All pn gt rt yy 4 Matte stow a Mspir tt Velee Adeditig 4. Nee tes ts ae aro ee Aww > wogssmumanyaa tarot Eke 8 Bijr oc ser 3 Devame Toteaapan wean nee 5 wn ene Wh pt stent wir oat onsen ccc van ti npn att ngs sete (sites wach sen Roots vi npnad webs ton rece nti 8 hole feng tes soe eve aes tx? (esse enon il belo 4. Natbe ston 2 Sebel acti ee 4 Panenalx 1. Wiha tig ease be Tar & Annwar 6 3 Vouwactet a Onrpg 4 veh fen nec? Goons LPS cnet tom at may a0 be eet Kom arcana tx 5 nares oie tx may be sujet vat = Anwar 2 Aap te sotto al and pecaiae tax Norah above VAT REGISTRATION 4 Anewer 0 13. ie icore I en fon at set in te ef ani ia Se apaye teal pss mo ek ens 200.0 a yt ASSESS STINE Metin te sg on i 8 0 ent nketag fase ; sa Repay we onal nar ste tans POEDOID Ev a F craeasnane spade ots tte es cea eye cp asee nana ce Reakreetinn o fgtoase vo elapse tt i meus & Nenwetinesbore cesta nese Prange Tae ‘as ny bse hop, sae ce cl & Aww: D Setar a pineal a api, owt ea SUSE Reenter at oa 19, Royton wpe ud wt sem a= sn Sch pind sc rab bp 2 Mardacy val egsttin “ 1 Opin vatragataten ; vad cf okionkgb boone? © Mae aogston ho be foloar ince Nene tna be 6. Aver ae ray be ramp tom vat 2 Avstarabl ance may be subject vat & Anwar > aroayer ay hav io busnastes where one is subject vt ond ve paca ak asCyc U - Valee.A, id, e Een, Ss Chapter Video Added Tie a ae cpr Te ona ee ee PSs a remo hg, pecan hamper nt Pan et i etn Se ag rt gery sry 1 ee ree aan oo Searls roe eshte ag ea Ror of ytsatiet senior the oss Ee of wen ay oe ment ar SewPT SALES AN TRANSACTNS 5, messes even nant ni ‘Se of en sae er et a Pass 0 we bow i gs vat a a ay uo oe a eo a a, ines arms Sat vn st at el pe Scarica cricie ennetteceatoae Se rangi bagi nite i Fae SS cae 24. Ve en hr neuter. "von ats ne AL See ee Plt b roa ist tal one! bry ame be See dea 2 ee epee ets fon a a Sa ao eet aimy sim == . a, Cite wee ‘aL The ellning dts wor grote by spouses Peto and Ana. In 2022, Pads g lela ‘eis fon rson of pression was P20 00 whe har wi, Se er 2220000 dered fom het Vang business, Asumig thy ae ‘pst ily ost va q “PVE caine repre gos respstles exonde he va rel 15, Ono enfin a nace VAT 2° Sailors yale Se tants psy aca (Siem eal oper cored sine conto No seer pupoes lat ests, husband and whale coat 44 Importer ets oa in sparse ays ue Tee baaine her goss receipstals not spatial erent fom ea AnewerD ied nt Tax Cote a ; 4. Nenwote stone 26, Te faoning a xo om et at 2 Saat saat » Sseatpatoot > Anaver 8 Pppnsescl dering war artigos cals rm Saf wager ‘reer tard od shal be Weeds spare INANE 4 Nonectihe shore © newer 8 22, Pola carted publi ezeurtant. He applied for work and wes hed by 8 Fim sect buses Ps Osa, dig wig Wa as 2a hs seroes. How shad Pal beat such payment for buses a7igen 0 Valee, Aad Nowarteson $F Baayen agi etry pty on RUE ey aad nat Say ‘Freon mah 6g 2 cho fiw ca ean fom a? 2 ‘ls 4 AneweeD 2 EIS nano po mane pcm tt Sn Shanon print —_ 28, Wieh ote eowry emg ton VAT? a Cater cars tareptegpssergesby 3 tin a Pigg 2 Conmon cartes anprig passenger by 20 wi the Pipes 2 Cannan era trsprig pssenge y land win be Pipes a Anew “ Wihot te eon cart sale suo vale aed a? 2 San aver casita reset fren cxpron wih emus goa mad acon, a Aare asl seer operat, wth anual gos eg agonon, Sencar csi as danestccompraon and be voyage tom Pert aga th aml esses of 5 00 O00 4 Nonech be cotes ‘4 © Answer z OTE ot ann can onter t e ot 9 gute atc camera oy inna sca Clitie 11 Vee Allel tig tesa Or omen i Laem tg, = krome.e 2 eT eh eaten rin bot eg 2 rectal ehh pt md SD 1 GSoremat am wirceny eee ape an km tnt ety ort 1 Mente iatrinsenenatnteme mao pion a ane paar ceo ‘ey nt 500 eminent “suri + ttvereecmnsigatmiutd etter wipe na ac cS ay eats PN me Saas) Twnvenvonrsn cratourprat seo aang SEER Duateacaaea et onl aaterte re "Rube > pamper Peart reece agement Hien neue Pea marr menace «berate Eineoneereertmmyermaate Scrat ieee fomnon «9