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TRANSPORT OF PASSENGERS - BUS SERVICES (Exemptions by derogation in accordance with Article 371)

Rate

Exempt

Remarks

Section 59 of Value-Added Tax Consolidation Act 2010, provides that transport outside the State of passengers and their accompanying baggage is a qualifying activity for tax deduction.

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

Schedule: 1 Paragraph: 14(3)

Published: 04 August 2018 Print this page

 
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