SyCipLaw's Tax Department has prepared an international edition of its Tax Issues and Practical Solutions (T.I.P.S.) for the third quarter of 2021.
Please read the full text at https://tinyurl.com/SyCipLaw-SeptTIPS-Int-Vol3 or https://tinyurl.com/SyCipLaw-SeptTIPS-Int-Vol3-1.
The SyCipLaw T.I.P.S - International Edition covers the following tax issues:
- Is the phrase "exclusive of value-added tax" in a contract price stipulation sufficient to shift the burden of paying VAT from the seller to the buyer?
- May a taxpayer be estopped from questioning the authority of revenue officers who conducted a tax audit merely because the taxpayer actively participated in the audit?
- Sales to Export Enterprises - 12% or 0%?
- In a claim for refund of input VAT, does the input VAT have to be directly attributable to the taxpayer's zero-rated or effectively zero-rated sales?
- POGOs - Quo vadis?
- Is it a good time to buy a passenger car or a light commercial vehicle?
- Are your bingeing days in streaming platforms over?
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.