Credit Method SPECIAL CLAIMING INPUT VAT CASES VAT input of supply used for manufacture and/or sales of 1. VATable and non-VATable goods and services: apportioned on sales basis if no separate records are kept VAT input of goods purchased or manufactured used for 2. and : promotion advertising creditable VAT input of goods purchased by foreign organisations/ 3. individuals, international organisations for humanitarian non-refundable aid : aid , creditable VAT input of supply for prospecting, exploration and 4. development of fields: oil and gas creditable
Credit Method CLAIMING INPUT VAT SPECIAL CASES 1. 2. 3. 4. VAT input of supply used for manufacture and/or sales of VATable and non-VATable goods and services: apportioned on sales basis if no separate records are kept VAT input of goods purchased or manufactured used for promotion and advertising : creditable VAT input of goods purchased by foreign organisations/ individuals, international organisations for humanitarian aid , non-refundable aid : creditable VAT input of supply for prospecting, exploration and development of oil and gas fields: creditable