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The Value Added Tax (Amendment) Regulations 2010 2010年增值税(修订)条例
介绍性文本1.本条例可引称为增值税。2.1995年增值税条例修订如下。3.第25A(12)条(申报)-(a)分段。4.第101(1)条(应纳税物资的进项税归属)和第102(1)条(其他方法的使用),对于“和103B”。6.在紧接第106条之前,在符合第106ZA(1)条的情况下,在与第106(1)条(归属于免税8的进项税的处理)中的a.7有关的情况下,在第106条之后,在第107(1)条(归属的调整)中,插入(1)有权归属于第9条的应税人—(a)开头,.SignatureExplanatory注释
Introductory Text1.These Regulations may be cited as the Value Added Tax.2.The Value Added Tax Regulations 1995 are amended as follows.3.In regulation 25A(12) (making of returns)— (a) in sub-paragraph (a).4.In regulation 101(1) (attribution of input tax to taxable supplies),.5.In regulation 102(1) (use of other methods), for “and 103B”.6.Immediately before regulation 106, insert— (1) Subject to regulation 106ZA(1), where, in relation to a.7.In regulation 106(1) (treatment of input tax attributable to exempt.8.After regulation 106, insert— (1) A taxable person who— (a) was entitled to attribute.9.In regulation 107(1) (adjustment of attribution)— (a) at the beginning,.SignatureExplanatory Note
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