PART TWO PAYMENT OF TAX

Subsections

• Chapter Nine TAX RATE
  • Basic Rate
  • Specific Rate
  
  
• Chapter Ten CHARGING AND CALCULATION OF TAX
  • Charging of Tax for Taxable Supplies of Goods or Services
  • Specific Cases of Calculating the Tax
  • Exemption from Charging the Tax
  • Charging the Tax on the Importation of Goods
  • Import Exemptions
  • Specific Cases of Goods under Customs Control
  • Specific Case of Charging the Tax
  • Specific Case of Exemption from Charging the Tax of a Registered Person for Taxable Supply
  
  
• Chapter Eleven TAX CREDIT
  • Definition
  • Right of Deduction of Tax Credit during a Tax Period
  • Right to Deduct Tax Credit
  • Right of Deduction of Partial Tax Credit
  • Occurrence and Exercising of the Right to Deduct Tax Credit for a Tax Period within the Meaning of Arts. 64 and 66
  
  
• Chapter Twelve SPECIAL REGIMES OF USING TAX CREDIT
  • Right of Tax Credit for Tax Charged Prior to the Date of Registration of the Persons under this Law and Conditions for Its Occurrence
    • Occurrence and Exercising of the Right of Deduction Prior to the Registration under this Law
  • Right of Tax Credit in Connection with Termination of Registration for the Assets Taxed on These Grounds and Available at the Time of Subsequent Registration
  • Occurrence and Exercising of the Right of Deduction of Tax Charged in Connection with Termination of Registration under This Law and Subsequent Registration of the Person
  
  
• Chapter Thirteen TAX PERIOD
  • Definition
  
  
• Chapter Fourteen PAYMENT OF TAX
  • Establishment of the Tax Payable
  • Payment of Tax
  • Payment of Tax in the Case of Importation of Goods
  
  
• Chapter Fifteen NETTING, DEDUCTION AND REFUND OF RESULTS FOR A PERIOD - TAX REFUNDABLE
  • Establishment of the Tax Refundable
  • Netting, Deduction and Refund of the Tax Refundable
  • Suspension and Renewal of Terms under Art. 77
  
  
• Chapter Sixteen SPECIAL PROCEDURES FOR REFUNDING PAID TAX
  • Refunding of Tax Paid by Diplomatic Representations, Consular Offices, Representations of Intergovernmental Organisations and the Members of Their Staff
  • Refunding of Tax Paid by a Foreign Person
  
  
• Chapter Seventeen ADJUSTMENTS
  • Adjustment of Tax Credit Used
  • Adjustments for Refuse and Missing Quantities