- Input tax credit disallowed for services received from unregistered person with BRA from 1 July 2015
- Input tax credit disallowed for goods or services from non-active taxpayer under BST Act or Sales Tax Act
- New clauses added in section 16B for disallowing input tax credit
Source: assets.kpmg.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.
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