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VAT practical manual 2022.
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Chapter 7. Taxation of SMEs. Simplified system

  1. Introduction
  2. Scope of application of the simplified system
  3. Waiver of the simplified system
  4. Content of the simplified system
  5. Simplified system for agriculture, livestock and forestry activities
  6. Formal obligations
  7. Tax Management
  8. Practical example
  9. Frequently asked questions raised in this chapter