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A graphic arts company has enquired whether it can be exempt from the non-reusable plastic packaging tax by obtaining a declaration from its suppliers regarding the end use of the plastic. The Directorate General of Taxes (DGT) has ruled that the exemption may be applied if a prior declaration is obtained from the purchaser, proving that the semi-finished product will not be used to produce packaging subject to the tax.
The tax team reviews your specific situation.
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