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What is IGV Exemption and Compensation Cases about?

This document presents 4 practical cases regarding the General Sales Tax (IGV) in Peru. The first case deals with the exemption from IGV on the first sale of real estate. The second case explains how a company can offset IGV perceptions received. The third case analyzes the accounting and tax treatment of bonuses obtained. And the fourth case explains how an exporting agricultural company can access the balance in favor of the exporter for IGV paid on the acquisition of goods.

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ScribdTranslations

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EN