Seven years after relevant judgments from the CJEU, the Belgian VAT authorities now (broadly) allow the recovery of input VAT beyond the standard Belgian limitation period of three years, subject ...

When a local government enters into a service contract without knowing that the service is exempt from value-added tax (VAT) and determines and pays the service fee including VAT, the Supreme Court ...

In Philippine tax law, rules on refunds and exemptions are notoriously strict, rooted in the long-standing principle that taxes are the lifeblood of the nation and that any claim diminishing ...

Businesses often forgo input VAT credit if the purchase/expense invoice is more than 6 months old (or, 2 months in the case of monthly tax periods). Needless to say, such a tax position results in a ...

Inputs for employees are defined as assets or services, such as meals, housing, gifts, or entertainment intended for the enjoyment, use, welfare, or benefit of employees or their family. The Jerusalem ...

Potential fraud such as the “missing trader” scheme, identify-theft tax evasion or claiming input VAT for non-qualifying expenses are probed. To address economic pressures, the government is ...

The government has proposed an 8 percent reduction on input value-added tax (VAT) for agricultural exporters, cutting the rate from the current 16 percent, in a move aimed at easing costs in the ...

Manama, Bahrain: Value Added Tax (VAT) has been implemented in in the Kingdom of Bahrain from 1 January 2019. This tax regime differs from corresponding legislation in UAE and Saudi Arabia in some key ...