Ambiguous interpretation of tax legislation is the cause of tax disputes between taxpayers and regulatory authorities. To resolve these controversial issues, the Ministry of Finance uses the mechanism of tax clarifications – Generalized Tax Consultations (GIC), prepared taking into account the recommendations and proposals of the Expert Council on the preparation of the GIC under the Ministry of Finance. The consultation answers the question of whether transactions for the supply of various types of software products will be exempt from VAT.
Source: visnuk.com.ua
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