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VAT practical manual 2022.
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Chapter 4. Taxpayers. Repercussion. Accrual. Taxable base and Tax rate

  1. Taxpayers who are obliged to file a tax return Taxpayers
  2. Tax impact to the recipient
  3. When the operations take place for tax purposes. Accrual
  4. Amount on which the tax rate is applied. Taxable base
  5. Tax rate
  6. Frequently asked questions raised in this chapter