The Director General of Tax has issued Circular on Tax Treatments for Rewards Received by Buyers under Certain Conditions during Sale and Purchase Transactions (“ Circular 24/2018 ”) in a bid to address tax treatments under certain conditions during sale and purchase transactions (“ Transactions ”). [1] In essence, Circular 24/2018 addresses the following matters:
Income Tax and Value-Added Tax Treatments for Rewards Received by Buyers during Sale and Purchase Transactions
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