accrual of the input tax deduction entitlement

Reduction of the deductible input VAT amount, for example when a business may claim only part of the input VAT or none at all, commonly in cases of mi...

Input VAT deduction is a tax mechanism allowing a business to deduct the value-added tax (VAT) paid on its purchases (input tax) from the VAT it is re...

The prohibition of input tax deduction refers to a legal rule limiting or denying a business the right to deduct the input VAT paid on purchases as pa...

Process by which a taxpayer requests the repayment or reversal of an input VAT deduction previously claimed, typically due to corrections of errors, a...

A decision by tax authorities to refuse a claimant's right to deduct input tax (VAT) on business purchases, i.e., denying the right to reclaim the VAT...

Retroactive input tax deduction refers to the legal or practical effectiveness of the right to deduct input VAT for goods and services in a period ear...