![]() ![]() the circumstances in which care services provided by non-health registered suppliers are VAT exempt.specific rules that apply to supplies made by dentists, overseas medical practitioners and deputising doctors.the circumstances in which VAT-registered health professionals may recover the VAT they have incurred on purchases and overheads.the VAT liability of goods and services provided by registered health, medical and paramedical professionals, including the VAT liability of drugs, medicines and other goods available on prescription, as well as contraceptives and smoking cessation products.
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