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Worldwide VAT GST and Sales Tax Guide

Worldwide VAT, GST and Sales Tax Guide 2015

Worldwide VAT GST and Sales Tax

Worldwide VAT, GST and Sales Tax Guide 2015

  • Page 2 and 3: Worldwide VAT, GST and Sales Tax Gu
  • Page 4 and 5: This material has been prepared for
  • Page 6 and 7: Ghana .............................
  • Page 8 and 9: EY Global Tax contacts 1 London GMT
  • Page 10 and 11: Albania 3 ey.com/GlobalTaxGuides ey
  • Page 12 and 13: A LBANIA 5 Registration procedures.
  • Page 14 and 15: A LBANIA 7 • Expenditure on cars,
  • Page 16 and 17: A LBANIA 9 Special schemes for trav
  • Page 18 and 19: Argentina 11 ey.com/GlobalTaxGuides
  • Page 20 and 21: A RGENTINA 13 those taxes for which
  • Page 22 and 23: A RGENTINA 15 In Argentina, numerou
  • Page 24 and 25: A RGENTINA 17 • Purchase, lease o
  • Page 26 and 27: Armenia 19 ey.com/GlobalTaxGuides e
  • Page 28 and 29: A RMENIA 21 issued by the foreign s
  • Page 30 and 31: A RMENIA 23 • Transfer of propert
  • Page 32 and 33: A RMENIA 25 An input tax adjustment
  • Page 34 and 35: Aruba 27 ey.com/GlobalTaxGuides ey.
  • Page 36 and 37: A RUBA 29 • Prescription medicine
  • Page 38 and 39: Australia 31 ey.com/GlobalTaxGuides
  • Page 40 and 41: A USTRALIA 33 Voluntary registratio
  • Page 42 and 43: A USTRALIA 35 • Child care • Su
  • Page 44 and 45: A USTRALIA 37 Partly creditable acq
  • Page 46 and 47: A USTRALIA 39 Electronic filing. Re
  • Page 48 and 49: A USTRIA 41 • The intra-Community
  • Page 50 and 51: A USTRIA 43 contracts” undertaken
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    A USTRIA 45 be completed and signed

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    A USTRIA 47 construction by a provi

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    A USTRIA 49 • Entertainment of bu

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    A USTRIA 51 • The original invoic

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    A USTRIA 53 Foreign-currency invoic

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    A USTRIA 55 another EU Member State

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    A ZERBAIJAN 57 • The place where

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    A ZERBAIJAN 59 • International or

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    A ZERBAIJAN 61 rate established by

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    B AHAMAS 63 Exemption from registra

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    B AHAMAS 65 Finally, if the deposit

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    B AHAMAS 67 • The regisered suppl

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    Barbados 69 ey.com/GlobalTaxGuides

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    B ARBADOS 71 • Veterinary service

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    B ARBADOS 73 A credit note or debit

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    B ELARUS 75 Goods are deemed to be

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    B ELARUS 77 Deregistration. There i

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    B ELARUS 79 • VAT paid on goods,

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    B ELARUS 81 and property rights exc

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    Belgium 83 ey.com/GlobalTaxGuides e

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    B ELGIUM 85 reverse charge applies

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    B ELGIUM 87 application file needs

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    B ELGIUM 89 Examples of goods and s

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    B ELGIUM 91 used for business purpo

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    B ELGIUM 93 Preregistration costs.

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    B ELGIUM 95 B2C invoices. Effective

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    Bolivia 97 ey.com/GlobalTaxGuides e

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    B OLIVIA 99 • Electric utility in

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    B OLIVIA 101 A taxable person that

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    Bonaire, Sint Eustatius and Saba (B

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    BES ISLANDS 105 Group registration.

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    BES ISLANDS 107 A GET credit note c

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    C. Who is liable B OTSWANA 109 Any

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    B OTSWANA 111 The tax point for goo

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    B OTSWANA 113 Proof of exports. Goo

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    IPI ISS PIS-PASEP COFINS VAT number

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    B RAZIL 117 pal transport services.

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    B RAZIL 119 Some companies and prod

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    B RAZIL 121 ISS. ISS is due monthly

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    B RAZIL 123 Such dispositions must

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    Bulgaria 125 ey.com/GlobalTaxGuides

  • Page 134 and 135:

    B ULGARIA 127 The application shoul

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    D. VAT rates B ULGARIA 129 The term

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    B ULGARIA 131 producers. This is a

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    B ULGARIA 133 exempt activity of th

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    B ULGARIA 135 • For intra-Communi

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    B ULGARIA 137 EU Sales Lists (VIES

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    Toronto, Ontario M5K 1J7 Canada C A

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    C ANADA 141 Agreement (CITCA) on 28

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    C ANADA 143 For purposes of the ele

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    C ANADA 145 ness, or a non-resident

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    C ANADA 147 Imported goods. Tax on

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    C ANADA 149 For purposes of the tem

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    C ANADA 151 • The recipient must

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    C ANADA 153 A person who fails to f

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    C HILE 155 • Services are all act

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    C HILE 157 • The time when the re

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    I. VAT returns and payment C HILE 1

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    C HINA 161 Taxation (SAT) (http://w

  • Page 170 and 171:

    C HINA 163 includes enterprises, ad

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    C HINA 165 date on which the custom

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    C HINA 167 Exempt supplies. In gene

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    C HINA 169 until the purchaser has

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    C HINA 171 Partial exemption. Taxab

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    I. VAT returns and payment C HINA 1

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    C HINA 175 Certain modern services

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    C HINA 177 Sales amount = VAT-inclu

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    C HINA 179 — Circuit design and t

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    C OLOMBIA 181 In some cases specifi

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    C OLOMBIA 183 Digital economy. Not

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    C OLOMBIA 185 remain in the nationa

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    C OLOMBIA 187 Heavy machinery for b

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    C OLOMBIA 189 The interest rate cha

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    C OSTA RICA 191 • Self-consumptio

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    C OSTA RICA 193 • The payment of

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    C OSTA RICA 195 • Not registering

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    Distance selling Recovery of VAT by

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    C ROATIA 199 All accompanying docum

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    C ROATIA 201 Examples of goods and

  • Page 210 and 211:

    C ROATIA 203 costs of the leased as

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    G. Recovery of VAT by non-establish

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    C ROATIA 207 The tax period for for

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    Curaçao 209 ey.com/GlobalTaxGuides

  • Page 218 and 219:

    C URAÇAO 211 is deemed to have cho

  • Page 220 and 221:

    C URAÇAO 213 Refunds. Refund of TO

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    Cyprus 215 ey.com/GlobalTaxGuides e

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    C YPRUS 217 • Any business carrie

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    C YPRUS 219 In addition, in the cas

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    C YPRUS 221 Intra-Community supplie

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    C YPRUS 223 Capital goods. Capital

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    C YPRUS 225 Claims may be submitted

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    C YPRUS 227 late payment of VAT, la

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    Czech Republic 229 ey.com/GlobalTax

  • Page 238 and 239:

    C ZECH REPUBLIC 231 A taxable perso

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    C ZECH REPUBLIC 233 Tax Authority f

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    C ZECH REPUBLIC 235 supplies are cl

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    C ZECH REPUBLIC 237 Intra-Community

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    C ZECH REPUBLIC 239 activity. In co

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    C ZECH REPUBLIC 241 months after th

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    C ZECH REPUBLIC 243 VAT returns mus

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    Denmark 245 ey.com/GlobalTaxGuides

  • Page 254 and 255:

    D ENMARK 247 • Intra-Community ac

  • Page 256 and 257:

    D ENMARK 249 • Cultural services

  • Page 258 and 259:

    D ENMARK 251 Capital goods. Capital

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    D ENMARK 253 Proof of exports and i

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    Dominican Republic 255 ey.com/Globa

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    D OMINICAN REPUBLIC 257 trolled by

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    D OMINICAN REPUBLIC 259 ITBIS Deduc

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    Ecuador 261 ey.com/GlobalTaxGuides

  • Page 270 and 271:

    E CUADOR 263 directly or file a let

  • Page 272 and 273:

    I. VAT returns and payment E CUADOR

  • Page 274 and 275:

    E GYPT 267 • Maintenance and inst

  • Page 276 and 277:

    E. Time of supply E GYPT 269 Under

  • Page 278 and 279:

    E GYPT 271 Special schemes. Rates r

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    E L SALVADOR 273 • The transfer o

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    E L SALVADOR 275 • Certain financ

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    E L SALVADOR 277 If the nature of a

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    Estonia 279 ey.com/GlobalTaxGuides

  • Page 288 and 289:

    E STONIA 281 Tax representatives. T

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    E STONIA 283 The term “exempt sup

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    E STONIA 285 Prepayments. The time

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    E STONIA 287 Capital goods. Capital

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    E STONIA 289 The application must b

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    E STONIA 291 of up to EUR3,200. In

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    E UROPEAN UNION 293 principle,” w

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    E UROPEAN UNION 295 Member State of

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    E UROPEAN UNION 297 charged by the

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    E UROPEAN UNION 299 customers at th

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    E UROPEAN UNION 301 Under the EU 13

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    Finland 303 ey.com/GlobalTaxGuides

  • Page 312 and 313:

    F INLAND 305 Group members are trea

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    F INLAND 307 In Finland, the VAT re

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    F INLAND 309 return of the financia

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    F INLAND 311 decreased compared wit

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    F INLAND 313 Under the EU Directive

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    F INLAND 315 Finnish suppliers are

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    France 317 ey.com/GlobalTaxGuides e

  • Page 326 and 327:

    F RANCE 319 Tax representatives and

  • Page 328 and 329:

    F RANCE 321 e-service “access the

  • Page 330 and 331:

    F RANCE 323 • Specific public ser

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    • Books • Motorway tolls • Li

  • Page 334 and 335:

    F RANCE 327 scope of VAT (“coeffi

  • Page 336 and 337:

    F RANCE 329 B2C invoices. Effective

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    F RANCE 331 taxpayer must have prev

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    Georgia 333 ey.com/GlobalTaxGuides

  • Page 342 and 343:

    G EORGIA 335 before a VAT taxable t

  • Page 344 and 345:

    G EORGIA 337 diplomatic missions an

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    G EORGIA 339 • Starting point of

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    G EORGIA 341 Refunds. The excess of

  • Page 350 and 351:

    J. Penalties G EORGIA 343 Penalties

  • Page 352 and 353:

    Indirect tax contact Jan Petersen +

  • Page 354 and 355:

    G ERMANY 347 • “Economic integr

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    G ERMANY 349 Digital economy. There

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    G ERMANY 351 cash basis (Istbesteue

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    G ERMANY 353 The above provision al

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    G ERMANY 355 no longer need to be a

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    G ERMANY 357 B2C invoices. Effectiv

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    Ghana 359 ey.com/GlobalTaxGuides ey

  • Page 368 and 369:

    G HANA 361 Where a taxpayer appoint

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    G HANA 363 be recovered with respec

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    I. VAT returns and payment G HANA 3

  • Page 374 and 375:

    C. Who is liable G REECE 367 A taxa

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    G REECE 369 the latter are acting a

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    G REECE 371 invoice, or by the 15th

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    G REECE 373 In Greece, the capital

  • Page 382 and 383:

    G REECE 375 supplies of goods. Howe

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    G REECE 377 value of its intra-Comm

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    G UATEMALA 379 • The sale or exch

  • Page 388 and 389:

    G UATEMALA 381 events indicated in

  • Page 390 and 391:

    G UATEMALA 383 an input VAT credit.

  • Page 392 and 393:

    Honduras 385 ey.com/GlobalTaxGuides

  • Page 394 and 395:

    H ONDURAS 387 They also must reques

  • Page 396 and 397:

    H. Invoicing H ONDURAS 389 VAT invo

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    H ONDURAS 391 • Three to nine yea

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    Annual Thresholds Registration Dist

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    H UNGARY 395 All non-established bu

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    H UNGARY 397 deemed to be when the

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    H UNGARY 399 rented assets, so each

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    H UNGARY 401 Refunds. If the amount

  • Page 410 and 411:

    H UNGARY 403 the numerical result o

  • Page 412 and 413:

    H UNGARY 405 submit it in person in

  • Page 414 and 415:

    I CELAND 407 • Reverse-charge ser

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    I CELAND 409 ceased. The Director o

  • Page 418 and 419:

    I CELAND 411 that is subject to VAT

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    I. VAT returns and payment I CELAND

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    I NDIA 415 CST 1956 Service tax 199

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    C. Who is liable I NDIA 417 VAT. Al

  • Page 426 and 427:

    I NDIA 419 Examples of goods taxabl

  • Page 428 and 429:

    I NDIA 421 For imports, CVD on inpu

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    I NDIA 423 • The service provider

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    Indonesia 425 ey.com/GlobalTaxGuide

  • Page 434 and 435:

    I NDONESIA 427 • The acquisition

  • Page 436 and 437:

    I NDONESIA 429 plantation products,

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    G. Recovery of VAT by nonresident b

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    I NDONESIA 433 24 months. An additi

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    I RELAND, REPUBLIC OF 435 • The i

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    I RELAND, REPUBLIC OF 437 directly.

  • Page 446 and 447:

    I RELAND, REPUBLIC OF 439 Cash acco

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    I RELAND, REPUBLIC OF 441 The Reven

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    I RELAND, REPUBLIC OF 443 Electroni

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    I RELAND, REPUBLIC OF 445 • A pro

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    I SLE OF MAN 447 How ever, the Cust

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    I SLE OF MAN 449 Other special acco

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    I SLE OF MAN 451 • Building mater

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    I SLE OF MAN 453 of goods into the

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    I SLE OF MAN 455 prior to the effec

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    I SLE OF MAN 457 taxable person who

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    I SLE OF MAN 459 Monthly submission

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    I SRAEL 461 • An occasional trans

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    I SRAEL 463 Deregistration. Israel

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    I SRAEL 465 authorities may allow i

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    Italy 467 ey.com/GlobalTaxGuides ey

  • Page 476 and 477:

    I TALY 469 a VAT group is actually

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    I TALY 471 Registration must be com

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    I TALY 473 include intra-Community

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    I TALY 475 Some supplies and purcha

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    I TALY 477 made by the business has

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    I TALY 479 procedure or of an execu

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    I TALY 481 and must be recorded in

  • Page 490 and 491:

    I TALY 483 antiques or collectibles

  • Page 492 and 493:

    I TALY 485 archive, i.e., VIES; how

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    C. Who is liable J APAN 487 A “ta

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    J APAN 489 Nondeductible input tax.

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    J APAN 491 Finance every year on 15

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    J ERSEY, CHANNEL ISLANDS 493 • Th

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    J ERSEY, CHANNEL ISLANDS 495 • En

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    J ERSEY, CHANNEL ISLANDS 497 not de

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    J ERSEY, CHANNEL ISLANDS 499 Electr

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    B. Scope of the tax J ORDAN 501 Gen

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    J ORDAN 503 Five types of goods and

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    J ORDAN 505 Preregistration costs.

  • Page 514 and 515:

    J ORDAN 507 • The serial number a

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    J ORDAN 509 • The service must be

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    B. Scope of the tax K AZAKHSTAN 511

  • Page 520 and 521:

    K AZAKHSTAN 513 • The taxable tur

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    K AZAKHSTAN 515 • The VAT payer s

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    Kenya 517 ey.com/GlobalTaxGuides ey

  • Page 526 and 527:

    K ENYA 519 Late-registration penalt

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    K ENYA 521 Imports. The time of the

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    K ENYA 523 • For sugar and other

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    Korea 525 ey.com/GlobalTaxGuides ey

  • Page 534 and 535:

    K OREA 527 Foreign corporations inc

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    K OREA 529 • Services supplied by

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    K OREA 531 tax is calculated based

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    K OREA 533 Foreign-currency conside

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    K OREA 535 • Failure to transmit

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    K OSOVO 537 • Certain supplies of

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    K OSOVO 539 The term “exempt supp

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    K OSOVO 541 vice life of one year o

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    I. VAT returns and payments K OSOVO

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    Latvia 545 ey.com/GlobalTaxGuides e

  • Page 554 and 555:

    L ATVIA 547 authorities according t

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    L ATVIA 549 • An administrative p

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    L ATVIA 551 Exempt supplies. The te

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    L ATVIA 553 Cash accounting. Latvia

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    L ATVIA 555 • Business gifts (exc

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    L ATVIA 557 • The overpaid VAT am

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    L ATVIA 559 A VAT credit note may b

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    L ATVIA 561 the supply is taxed in

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    L ATVIA 563 VAT Law so as to provid

  • Page 572 and 573:

    L ATVIA 565 Annual returns. The tax

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    Lebanon 567 ey.com/GlobalTaxGuides

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    L EBANON 569 Deregistration. A taxa

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    L EBANON 571 input VAT, depending o

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    Lithuania 573 ey.com/GlobalTaxGuide

  • Page 582 and 583:

    L ITHUANIA 575 Registration procedu

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    L ITHUANIA 577 Lithuanian VAT payer

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    L ITHUANIA 579 The time of supply f

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    L ITHUANIA 581 • The first stage

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    L ITHUANIA 583 for exports. A VAT i

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    J. Penalties L ITHUANIA 585 The pen

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    C. Who is liable L UXEMBOURG 587 A

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    L UXEMBOURG 589 The standard rate o

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    L UXEMBOURG 591 tax, which is VAT c

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    L UXEMBOURG 593 Preregistration cos

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    L UXEMBOURG 595 persons whose annua

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    Macedonia, Former Yugoslav Republic

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    M ACEDONIA, FORMER YUGOSLAV REPUBLI

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    M ACEDONIA, FORMER YUGOSLAV REPUBLI

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    M ACEDONIA, FORMER YUGOSLAV REPUBLI

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    M ADAGASCAR 605 • Liberal profess

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    M ADAGASCAR 607 Examples of exempt

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    M ADAGASCAR 609 • Companies makin

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    M ADAGASCAR 611 Proof of exports. S

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    C. Who is liable M ALAYSIA 613 Taxa

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    M ALAYSIA 615 • If the goods are

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    M ALAYSIA 617 this invoice does not

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    Malta 619 ey.com/GlobalTaxGuides ey

  • Page 628 and 629:

    M ALTA 621 currently registered und

  • Page 630 and 631:

    D. VAT rates M ALTA 623 The term

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    M ALTA 625 If a VAT invoice is issu

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    M ALTA 627 terms of Council Directi

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    M ALTA 629 A penalty for default in

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    C. Who is liable M AURITIUS 631 A t

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    M AURITIUS 633 Deposits and prepaym

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    M AURITIUS 635 A VAT invoice is nec

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    C. Who is liable M EXICO 637 A taxa

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    M EXICO 639 A valid tax invoice or

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    M EXICO 641 Any amount of tax that

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    Moldova 643 ey.com/GlobalTaxGuides

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    M OLDOVA 645 In case of suspension

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    M OLDOVA 647 • Goods and services

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    Mongolia 649 ey.com/GlobalTaxGuides

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    M ONGOLIA 651 foreign legal entity

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    M ONGOLIA 653 • Educational and p

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    M ONGOLIA 655 Proof of exports. Goo

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    M OROCCO 657 Group registration. Th

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    M OROCCO 659 Prepayments. A prepaym

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    M OROCCO 661 The above taxpayers ca

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    M YANMAR 663 If a Myanmar company e

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    M YANMAR 665 Partial exemption. Not

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    Namibia 667 ey.com/GlobalTaxGuides

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    N AMIBIA 669 maintain a VAT import

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    N AMIBIA 671 Installment credit agr

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    H. Invoicing N AMIBIA 673 VAT invoi

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    Netherlands 675 ey.com/GlobalTaxGui

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    N ETHERLANDS 677 VAT group are disr

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    N ETHERLANDS 679 Option to tax for

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    N ETHERLANDS 681 Employee expenses.

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    N ETHERLANDS 683 Claims may be subm

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    N ETHERLANDS 685 • For the late s

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    New Zealand 687 ey.com/GlobalTaxGui

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    N EW ZEALAND 689 requested to do so

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    N EW ZEALAND 691 • Certain suppli

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    N EW ZEALAND 693 A special rule has

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    N EW ZEALAND 695 incorrect. A credi

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    Nicaragua 697 ey.com/GlobalTaxGuide

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    N ICARAGUA 699 • Last invoice and

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    N ICARAGUA 701 A credit note may be

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    N IGERIA 703 trade or business, inc

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    G. Recovery of VAT by non-establish

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    Norway 707 ey.com/GlobalTaxGuides e

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    N ORWAY 709 tion services may choos

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    N ORWAY 711 Examples of goods and s

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    R OMANIA 801 invoice is issued, the

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    R OMANIA 807 Electronic invoicing.

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    R USSIAN FEDERATION 813 In the Russ

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    C. Who is liable S EYCHELLES 841 A

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    J. Penalties S INT MAARTEN 859 RT p

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    S LOVENIA 887 Under the pro-rata me

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    S LOVENIA 889 However, the taxable

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    K. EU filings S LOVENIA 891 Intrast

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    S OUTH AFRICA 893 Recovery of VAT b

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    I. VAT returns and payment S OUTH A

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    S PAIN 913 • For an export, the d

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    S URINAME 917 not liable for TOT an

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    S URINAME 919 Electronic invoices.

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    S WITZERLAND 937 Examples of items

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    T URKEY 975 In Turkey, the followin

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    U KRAINE 989 • Supply of services

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    U KRAINE 999 It is not clear whethe

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    U NITED KINGDOM 1005 be submitted w

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    V ENEZUELA 1035 With the approval o

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    V IETNAM 1039 Vietnamese party will

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    V IETNAM 1043 Foreign contractors t

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    EY | Assurance | Tax | Transactions

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