VALUE ADDED TAX ACT - KRA

10. Treatment of imported services. 11. Place of supply of goods. 12. Time of supply of goods and services. ... This Act may be cited as the Value Added Tax Act, 2013. 2. Interpretation (1) In this Act, unless the context otherwise requires— ... promissory note, bank draft, or postal or money order; (c) any amount provided by way of payment ...

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DRAFT INTERPRETATION NOTE 59 (Issue 2)

draft . draft interpretation note 59 (issue 2) date: act : income tax act 58 of 1962 . sections : sections 1(1) – definition of “gross income”, 12p and the eleventh schedule . subject : tax treatment of the receipt or accrual of government grants . contents . page . preamble

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LB&I International Practice Service Concept Unit

Sep 03, 2014 · Note: This document is not an official pronouncement of law, and cannot be used, cited or relied upon as such. ... comprehensive discussion of all pertinent issues or law or the IRS's interpretation of current law. 2 DRAFT Volume Part Chapter Sub Chapter Deferral Planning N/A N/A N/A Volume . Part Chapter -Chapter ... tax credit with it under I ...

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ACCOUNTING TREATMENT OF CRYPTOCURRENCIES

Interpretation of ‘expenditure’ or ‘allowance’ in section 115BBD to cover current year loss is a highly debatable issue | 46 14 An assessment order which does not comply with the mandatory procedure laid down in section 144C is non-est and an order u/s 263 revising such an …

  Treatment, Interpretation

LB&I International Practice Service ... - IRS tax forms

Sep 08, 2014 · Note: This document is not an official pronouncement of law, and cannot be used, cited or relied upon as such. Further, this document may not contain a comprehensive discussion of all pertinent issues or law or the IRS's interpretation of current law.

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INTERNATIONAL ISO STANDARD 14040 - PQM-online

NOTE 2 Services have tangible and intangible elements. Provision of a service can involve, for example, the following: ⎯ an activity performed on a customer-supplied tangible product (e.g. automobile to be repaired); ⎯ an activity performed on a customer-supplied intangible product (e.g. the income statement needed to prepare a tax return);

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Value Added Tax (VAT) in the GCC Frequently asked ...

draft versions over the summer. Together with the finalized GCC Agreement, the law and regulations form the formal legal framework for the introduction of VAT across all sectors from 1 January 2018. Taxpayers have now been provided with the full complement of rules to understand their obligations and the impact of VAT for their businesses. The

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VALUE ADDED TAX ACT, 2014

VALUE ADDED TAX ACT, 2014 “goods” means real or tangible personal property and utilities but does not include money; “Government” means the Government of the Commonwealth of The Bahamas and includes a ministry, department, statutory body, agency, local government council, or other entity of Government;