What are the consequences of not charging VAT to your customers on your supplies of goods and services provided between the period of VAT Registration Application and the Grant of VAT Registration?
Article 2 of the VAT Decree Law states that tax shall be imposed on every taxable supply made by the taxable person.
Taxable supply has been defined to mean supply of goods and services for a consideration by a person conducting business in the state excluding exempt supply.
Taxable person has been defined to mean every person registered or obligated to register for tax.
Source Taxnautomate
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