- An association (X), which organizes religious events and owns an Islamic center, failed to prove it was a VAT entrepreneur and thus was denied input VAT deductions and refunds.
- After initially receiving VAT refunds, the tax inspector requested more information which X did not provide, leading to a non-refund decision and additional assessments.
- The court ruled that X did not provide sufficient objective evidence, such as details of capital expenditures or how they related to taxable activities, to demonstrate its status as a VAT entrepreneur or its right to deduct input VAT.
Source Taxlive
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