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A query was raised regarding how the extraordinary fuel subsidy affects the amounts to be reported on Form 347. The DGT has clarified that the total invoiced amount (taxable base and VAT amount) must be declared without applying the subsidy discount.
Taxpayers must ensure that the gross amount of fuel transactions is reported on Form 347, regardless of any applied subsidies, to maintain consistency with the total invoiced amounts.
The tax team reviews your specific situation.
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