- newly added and amended concepts;
- tax incentives for taxpayers working under different tax regimes;
- other incentives for taxpayers operating in areas affected by the coronavirus pandemic;
- tax incentives for micro-entrepreneurs;
- incentives for all entrepreneurs;
- tax exemptions in the field of imports.
As per the Law on Amendments, the sale of goods with export, in accordance with the procedure established as determined by the relevant executive authority, is taxable with zero-rate VAT.
Source: wts.com
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