Taxation _II. National Taxation _C. Value-Added Tax (VAT)

Question 1

TAXATION LAW
II. National Taxation

C. Value-Added Tax (VAT)
1. Concept and Elements of VATable Transactions
2. Impact and Incidence of Tax

Question 2

TAXATION LAW
II. National Taxation

C. Value-Added Tax (VAT)

3. Destination Principle and Cross-Border Doctrine
4. Imposition of VAT on Transfer of Goods by Tax Exempt Persons

Question 3

TAXATION LAW
II. National Taxation

C. Value-Added Tax (VAT)

5. Transactions Deemed Sale Subject to VAT
6. Zero-Rated and Effectively Zero-Rated Sales of Goods or Properties
7. VAT-Exempt Transactions

Question 4

TAXATION LAW
II. National Taxation

C. Value-Added Tax (VAT)

8. Input and Output Tax

Question 5

TAXATION LAW
II. National Taxation

C. Value-Added Tax (VAT)

9. Tax Refund or Tax Credit
10. Filing of Returns and Payment