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Claiming Input VAT
“The Big Picture”
Valid tax invoice Claim input tax credit
Acquired for purposes of
making taxable supplies
No tax invoice or
Invoice non-compliant No deduction
VAT paid to registered Acquired for purposes of
vendor
Expense/ Acquisition making exempt supplies No deduction
No VAT paid (non-registered
vendors only) Acquired for purposes of Claim deduction to extent
making mixed supplies acquired for taxable supplies
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