In accordance with the opinion of the Ministry of Finance No. 011-00-920 / 2018-04 of 10.7.2019. the tax exemption with the right to deduct the previous tax for the shipment of goods abroad, i.e. for the export of goods, can only be obtained by the taxpayer – the owner of the goods being exported, if he / she possesses evidence of the export of goods. Namely, it is a person who ships goods abroad and is listed in JCI for export of goods (box 2) as the sender / exporter – the person on whose behalf the declaration is submitted and who, at the time of accepting the declaration, owns the goods or has similar rights to dispose of goods.
https://krestonmdm.com/wp-content/uploads/2015/09/kreston-mdm-gradient-web.png 0 0 krestonmdm https://krestonmdm.com/wp-content/uploads/2015/09/kreston-mdm-gradient-web.png krestonmdm2019-09-16 07:33:012019-09-16 07:33:01Opinion of the Ministry of Finance about tax exemption