- Zero rate of all tractors regardless of Horsepower
- Electronic payment machine must be available to use on request by customers and in turn impose a penalty for failure to comply
- Clarify on when the two-year limitation period commences
- Zero rate full body sanitization equipment
- Clarity for the definition of “place of supply”
- Escalatory fine chargeable on false returns and statements
- Increase the fine chargeable for evasion of tax
Source: EY
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