Exempt Supplies
Exempt Supplies is a category of transactions in the value-added tax system that belongs to taxable supplies by nature but is specifically excluded from VAT levies by legislative provision, thereby not subject to output tax and disallowing input tax recovery on related costs.
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Publications
49
Citations
3
Authors
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Institutions
Publications per year
2017–2026
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Repository · 1 publications · 25 citations
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Repository · 1 publications · 24 citations
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