When carrying out operations for the supply of scrap and waste precious metals, including those formed during the dismantling and write-off of fixed assets, the payer must charge VAT. As scrap and waste of precious metals are not defined by Resolution № 15 as exempt from VAT, when carrying out their supply operations, including those formed during the dismantling and write-off of fixed assets, the payer must accrue VAT liabilities based on from the tax base determined in accordance with Art. 188 TCU.
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