denial of input tax deduction claim

A decision by the tax authority denying a claim for the refund of input tax (VAT charged on purchases) used for business purposes; the right to deduct...

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...

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

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...

A post-claim adjustment related to the input tax deduction. It denotes a demand or correction by tax authorities or a counterparty to reclaim or repay...

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...