PUB00438: Goods and Services Tax – Importers and input tax deductions
This draft Public Ruling explains when an importer who accounts for GST on an invoice basis can claim an input tax deduction on GST collected by the New Zealand Customs Service (Customs). It also explains what documentation importers can use as an invoice to support the input tax deduction and associated record-keeping requirements.
Comment deadline: 10 May 2022
Source: govt.nz
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