Post by account_disabled on Nov 7, 2023 5:46:30 GMT
If it considers it correct appropriate , it can still charge VAT for this type of services. Compliance with an interpretation that has been changed or repealed As stipulated in Art. k of the Tax Ordinance , compliance with an individual interpretation before it is changed, declared expired or repealed cannot be detrimental to the applicant. Compliance with such an interpretation results in exemption from the obligation to pay tax to the extent presented in the interpretation if: the obligation was not properly performed as a result of compliance with an interpretation that has changed or an interpretation that was not included.
In the resolution of the tax case, and tax consequences related to the event corresponding to the facts that philippines photo editor are the subject of the interpretation took place after the delivery of the individual interpretation. The above exemption includes: in the case of an annual tax settlement - the period until the end of the year in which the amended interpretation was delivered/its expiry was confirmed, in the case of quarterly tax settlement - the period until the end of the quarter, when the amended individual interpretation was delivered/expired and the following quarter.
In the case of monthly tax settlements - the period until the end of the month in which the amended interpretation was delivered/its expiry was confirmed and the following month. Can the tax office question the issued interpretation? It may happen that the tax office issues a decision that is inconsistent with the individual tax interpretation. The decision issued by the office must be consistent with applicable law - regardless of the interpretation. However, even though the tax office issues a decision that is contrary to the tax interpretation.
In the resolution of the tax case, and tax consequences related to the event corresponding to the facts that philippines photo editor are the subject of the interpretation took place after the delivery of the individual interpretation. The above exemption includes: in the case of an annual tax settlement - the period until the end of the year in which the amended interpretation was delivered/its expiry was confirmed, in the case of quarterly tax settlement - the period until the end of the quarter, when the amended individual interpretation was delivered/expired and the following quarter.
In the case of monthly tax settlements - the period until the end of the month in which the amended interpretation was delivered/its expiry was confirmed and the following month. Can the tax office question the issued interpretation? It may happen that the tax office issues a decision that is inconsistent with the individual tax interpretation. The decision issued by the office must be consistent with applicable law - regardless of the interpretation. However, even though the tax office issues a decision that is contrary to the tax interpretation.