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DOCUMENTS and RECORDS - RECOVERY and RESTORATION (Certain repair and related services)

Rate

Reduced rate

Remarks

The Reduced rate refers to cleaning, decontamination, drying and reinstatement of damaged paper records. However, recovery of electronic records is liable at the Standard rate.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(c) Schedule: 3 Paragraph: 20(1)

Published: 10 March 2022 Print this page

 
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