UPDATED – Practice Notes on VAT Overpayments and Under-Deductions

Etienne Wong has updated his Practice Notes on VAT Overpayments and Under-Deductions, first published on 18th March 2015. The updated Practice Note* can be viewed here. *This article was first published on Lexis®PSL Tax on 18th March 2015 and updated in March 2017, and is reproduced with the kind permission of the publishers. All rights reserved. [Posted: 16 March 2017]]]>

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