Direct Method DETERMINATION OF ADDED” “VAT For enterprises trading in gold, silver, precious stones and : value added is the difference between sales foreign currency and revenue cost of goods sold : value added is the difference For other business activities between the and receipts cost of goods sold (corresponding cost of purchases of and services)
Direct Method DETERMINATION OF “VAT ADDED” For enterprises trading in gold, silver, precious stones and foreign currency : value added is the difference between sales revenue and cost of goods sold For other business activities : value added is the difference between the receipts and cost of goods sold (corresponding cost of purchases of and services)
1012_VS-VAT%20Slides%20(Trainer).docx