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exempt goods

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См. также в других словарях:

  • Exempt — Ex*empt , a. [F. exempt, L. exemptus, p. p. of eximere to take out, remove, free; ex out + emere to buy, take. Cf. {Exon}, {Redeem}.] 1. Cut off; set apart. [Obs.] [1913 Webster] Corrupted, and exempt from ancient gentry. Shak. [1913 Webster] 2.… …   The Collaborative International Dictionary of English

  • exempt rating — noun A rating by which a business is exempted from charging or reclaiming VAT on the goods it supplies, the goods concerned being themselves exempted from VAT (see also ↑zero rating under ↑zero) • • • Main Entry: ↑exempt …   Useful english dictionary

  • exempt supply — A supply of goods or services falling within Schedule 9 of the Value Added Tax Act 1994. A person making exempt supplies is not required to account for output tax on the exempt supplies but is unable to recover the input tax on those supplies… …   Law dictionary

  • Goods and Services Tax (New Zealand) — Goods and Services Tax (GST) is a value added tax introduced in New Zealand on 1 October 1986 at 10%. It later increased to 12.5% on 1 July 1989 and was further increased to 15% on 1 October 2010. End users pay this tax on all liable goods and… …   Wikipedia

  • exempt supplies — plural noun Goods or services supplied by a business on which VAT is not allowed to be charged • • • Main Entry: ↑exempt …   Useful english dictionary

  • Goods and Services Tax (Canada) — The Canadian Goods and Services Tax (GST) (French: Taxe sur les produits et services, TPS) is a multi level value added tax introduced in Canada on January 1, 1991, by Prime Minister Brian Mulroney and finance minister Michael Wilson. The GST… …   Wikipedia

  • Goods and Services Tax (Australia) — The GST (Goods and Services Tax) is a value added tax of 10% on most goods and services transactions in Australia.It was introduced by the Howard Government on 1 July 2000, replacing the previous Federal wholesale sales tax system and designed to …   Wikipedia

  • Goods and Services Tax - GST — A Canadian value added tax levied on most goods and services sold for domestic consumption. The tax is levied in order to provide revenue for the federal government. The Goods and Services Tax is paid by consumers, but it is levied and remitted… …   Investment dictionary

  • exempt input tax — Input tax incurred on goods and services purchased which are wholly used, or to be used, in making exempt supplies. After the method has been applied, this value will include the exempt element of residual input tax identified by the partial… …   Financial and business terms

  • exempt supplies — Supplies of goods or services in the categories of items that are identified as exempt from value added tax, as given in the Value Added Tax Act (1994). The main categories are: land (including rent), financial services, postal services, betting …   Accounting dictionary

  • exempt supplies — Supplies of goods or services in the categories of items that are identified as exempt from value added tax, as given in the Value Added Tax Act (1994). The main categories are: land (including rent), insurance and financial services, postal… …   Big dictionary of business and management

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