- Taxpayers who imported goods and non-current assets during their special group membership period can include the VAT paid on imports in their tax credit until October 31, 2023.
- If a taxpayer used the simplified system with special taxation features and imported goods and non-current assets, they can include the VAT paid on the import of such goods and assets in their tax credit after re-registering as a VAT payer.
- The VAT paid on the import of such goods and assets must be included in the tax credit by October 31, 2023, based on properly completed customs declarations.
- The last reporting (tax) period for forming the tax credit for such goods and assets is October 2023.
Source: alomaliye.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
