n Tax Breaks Newsletter - When a vendor refuses to issue a tax invoice : value-added tax

Volume 2015, Issue 352
  • ISSN :



If a taxpayer receives money, goods and services from sponsors in return for providing branding and marketing services to the sponsors, output VAT is payable on the value of these receipts. The question is, if the sponsors decline to furnish tax invoices for the money, goods, and services they receive from the taxpayer in return, may the taxpayer infer an input claim from available evidence?

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