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VAT Liability Case: Trinidad Go vs. Velez by Karen Patricio Lustica is a document available to read on EtoBox.

This case discusses whether a pawnshop should be subject to VAT for the year 1998. The CTA ruled the pawnshop was subject to VAT, but the petitioner disputed this. The Supreme Court agreed with the petitioner, finding that pawnshops were not included in the VAT coverage and the assessment against the petitioner was without legal basis and must be cancelled.

Author

Karen Patricio Lustica

Language

EN