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A professional taxpayer under the direct estimation regime asks whether quarterly VAT payments are deductible as business expenses. The DGT rules that they are not, due to the tax's neutral nature.
Question posed: Whether quarterly VAT payments may be deducted as a business expense.
Quarterly VAT settlements do not affect the calculation of business income due to their neutral nature. The amount to be settled is the difference between output VAT and input VAT, and therefore does not constitute a deductible expense for determining net income.
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