For many years now, the right of taxpayers to claim for value added tax refund has been constrained and limited. The Court of Tax Appeals (CTA) has been consistent with its stand that in a claim for ...

When a local government enters into a service contract without knowing that the service is exempt from value-added tax (VAT) and determines and pays the service fee including VAT, the Supreme Court ...

The proposal is to have a system that resembles a sales tax by disallowing Vat input claims and to rely solely on the payment ...

Our client has a website which is his main trading platform.  In order to encourage customers to interact, he offers prizes - eg "enter this free ...

Value Added Tax (VAT) has been implemented in in the Kingdom of Bahrain from 1 January 2019. This tax regime differs from corresponding legislation in UAE and Saudi Arabia in some key areas. In ...

One significant amendment introduced by the Ease of Paying Taxes (EOPT) Act is the seller’s right to deduct and claim output value-added tax (VAT) credit on uncollected receivables, subject only to ...

Abstract: Since May 1, 2016, the pilot program of value-added tax (VAT) replacing business tax has been advanced across the board. This round of tax reform has witnessed quite different effects in ...

The Finance Bill 2020 has proposed to amend Section 17 (2) of the VAT Act, 2013, to include a provision that requires taxpayers to claim input tax in their VAT returns on condition that providers of ...

Manama, Bahrain: Value Added Tax (VAT) has been implemented in in the Kingdom of Bahrain from 1 January 2019. This tax regime differs from corresponding legislation in UAE and Saudi Arabia in some key ...

The government is set to amend the implementing rules and regulations of the reformed value added tax law to ease the impact of the 70 percent cap on input VAT claims on companies’ bottom line.