A draft regulation was introduced to define situations where taxpayers won’t need to issue structured invoices for certain services. The exemption includes toll road services, passenger transport of any distance, and air traffic control and surveillance services. The Ministry of Finance emphasized that certain business operations, such as railway transport and toll road use, won’t meet the structured invoice requirements but should be recognized as equivalent. The regulation aims to prevent additional responsibilities for toll road concessionaires and is set to become effective from July 1, 2024.
Source HLB
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