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The Value Added Tax (Amendment) Regulations 2009 2009年增值税(修订)条例
介绍性文本1.引文和开始2.1995年增值税条例修订如下。3.进项税索赔4.更正错误5.业务过程中的调整6.小型企业的统一税率方案7.在第(3)款之后的条例55M(从该方案中提取)中。8.进项税:增值税的例外索赔减免9.进项税调整:资本项目10.坏账减免专用票据
Introductory Text1.Citation and commencement2.The Value Added Tax Regulations 1995 are amended as follows.3.Claims for input tax4.Correction of errors5.Adjustments in the course of business6.Flat-rate scheme for small businesses7.In regulation 55M (withdrawal from the scheme) after paragraph (3).8.Input tax: exceptional claims for VAT relief9.Input tax adjustments: capital items10.Bad debt reliefSignatureExplanatory Note
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