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Uni 07-06-2021 - Liquidation of imported machinery

Issue date: 7/6/2021 | 9:21:12 AM
OFFICIAL 902/CTBNI - TTHT ON LIQUIDATION OF IMPORTED MACHINERY

Official Letter 902/CTBNI - TTHT on liquidation of imported machinery

In case the company imports machinery and equipment from abroad, has put it into production and business operations, has depreciated it according to regulations, now the fixed assets are not suitable for production and business requirements. The Company liquidates fixed assets according to regulations.

For the number of imported machinery and equipment that has been put into use and sold and liquidated to the seller in a foreign country, but the Company has not yet paid when buying machinery and equipment for the seller, if the payment period expires. According to the agreement, the company does not have a non-cash payment voucher for the seller and is not in the case of other non-cash payments to deduct input VAT, the VAT amount paid at the import stage is not eligible. to deduct VAT..

 

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