Post by joita9789 on Feb 13, 2024 7:41:58 GMT
The rate From January services exempt from VAT will be defined according to their descriptions. This may result in the scope of application of the zw rate being limited. The application of the descriptive principle may cause many difficulties for taxpayers and raise numerous doubts when answering the question whether services exempt from goods and services tax based on the PKWiU classification are covered by the exemption in . The taxpayer will have to pay attention to both the subjective and objective scope of the services provided. So far most of the exemptions contained in Art.
Section point were only objective in nature the status of the entity service provider was not important. Since the VAT Act has changed the nature of the exemption from objective VAT to objectivesubject VAT. That is why we publish on the blog individual interpretations issued in the first months of regarding the application of the exempt rate for various types of services . medical examinations for those Dubai Email List applying for a driving license . training services improving professional qualifications Examples . Accommodation services point exempts from tax the accommodation services a in dormitories and boarding houses provided to students and graduates of schools running these dormitories and boarding houses.
In student dormitories provided to students and doctoral students of universities running these dormitories c provided to pupils and graduates or students and doctoral students by entities other than those mentioned in point a and b provided that schools or universities have concluded agreements with these entities regarding the accommodation of their students and wards or students and doctoral students l what services by whom and for whom they are to be provided in order to benefit from VAT exemption. This exemption was once defined under the PKWiU symbol ex .. for accommodation services in dormitories boarding houses and student dormitories.
Section point were only objective in nature the status of the entity service provider was not important. Since the VAT Act has changed the nature of the exemption from objective VAT to objectivesubject VAT. That is why we publish on the blog individual interpretations issued in the first months of regarding the application of the exempt rate for various types of services . medical examinations for those Dubai Email List applying for a driving license . training services improving professional qualifications Examples . Accommodation services point exempts from tax the accommodation services a in dormitories and boarding houses provided to students and graduates of schools running these dormitories and boarding houses.
In student dormitories provided to students and doctoral students of universities running these dormitories c provided to pupils and graduates or students and doctoral students by entities other than those mentioned in point a and b provided that schools or universities have concluded agreements with these entities regarding the accommodation of their students and wards or students and doctoral students l what services by whom and for whom they are to be provided in order to benefit from VAT exemption. This exemption was once defined under the PKWiU symbol ex .. for accommodation services in dormitories boarding houses and student dormitories.