The bill would add certain goods to the list of transferred or imported goods that are taxed with a 0% VAT rate.
The bill also would amend the list of VAT withholding agents.
In addition, the bill would impose a 12% VAT rate on digital services. The import of digital services also would be taxed. Credit card companies would act as withholding agents. Import VAT on digital services would be treated as a cost by the importer.
Source: EY
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