Right to deduct input tax

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...

Reimbursement of input tax by the tax authority: repayment of the value-added tax (VAT) that a business has paid on purchases (input tax), typically t...

The right of a business to offset the VAT it has paid on purchases (input tax) against the VAT it charges on sales, thereby reducing its net VAT liabi...

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...

A VAT mechanism that allows businesses to deduct the input VAT paid on purchases (inputs) from the output VAT charged on sales, thereby netting the ta...

The legally guaranteed right of a party involved in an administrative or judicial procedure to be informed of the case, to present its position, to su...