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VAT when writing off a bad creditor

The company received from suppliers (resident and non-resident) goods that remain unpaid until the expiration of the statute of limitations. Accounts payable for these transactions are planned to be written off. What is the share of the VAT tax credit? Consider the position of the tax authorities, expressed in the IPC SBGS from 30.07.2020 №3154 / IPC / 99-00-05-06-02-06

Source: dtkt.ua

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