13% VAT for the tourism sector came into effect
Since July 1, a 13% VAT has been applied to the tourism sector. This measure is based on a transitional provision incorporated in the Law for Strengthening Public Finances (Law 9635) of 2019
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VAT on education services backed by promissory notes
Should the amounts recovered for accounts receivable at the administrative or judicial level for promissory notes pay VAT? Can manifestly uncollectible debts from 2017 to 2020 be applied as deductible expenses?
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