Page 3 - F6 - Special Deductions
P. 3

Cost of Assets and VAT (s 23C)









        If a taxpayer could claim input VAT, VAT is excl.


            from the deductible amount.







        If a taxpayer could not claim an input VAT, VAT is


            incl. in the deductible amount.








        This also applies to the cost of assets on which


            capital allowances may be claimed.
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