DPS in Cherkasy region notes that in accordance with clause 198.3 of Art. 198 of the Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine), the tax credit is calculated regardless of whether such goods/services were used in taxable transactions within the scope of the taxpayer’s business activities, as well as whether the taxpayer carried out taxable transactions during such reporting period.
Source: dtkt.ua
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