Deduction of contributions borne or paid before commencing the usual course of deliveries of goods or provision of services

Taxes borne or paid before commencing the usual course of deliveries of goods or provision of services corresponding to business or professional activities are deductible, when certain requirements are met.Even business people and employers are entitled to a refund of deductible amounts if they meet the general requirements for such a refund.

1. Companies or professionals to which it applies
2. Requirements
3. Procedure
4. Regularisation
5. Regularisation of taxation ratios