Basis of Assessment GENERAL PRINCIPLES Taxable recognised For goods : goods is transferred, when the regardless of whether or not cash is collected The : For services when the or an service is completed invoice is in time , regardless of whether or not cash is collected issued when For real estate activity, building houses for sales are : in accordance with a progress when cash is collected … Alert! billing schedule For imported goods : when is registered customs declaration
Basis of Assessment Taxable GENERAL PRINCIPLES The in time when sales are recognised For goods : when the goods is transferred, regardless of whether or not cash is collected For services : when the service is completed or an invoice is issued , regardless of whether or not cash is collected For real estate activity, building houses for … : when cash is collected in accordance with a progress Alert! billing schedule For imported goods : when customs declaration is registered