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CHANGES ON EXCLUDED AND EXEMPTED SERVICES

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CHANGES ON EXCLUDED AND EXEMPTED SERVICES

VAT

Cloud computing services and land suitability may be taxed with VAT

 

VAT exclusions to services such as web pages’ supply, hosting, cloud computing and remote maintenance of programs and equipment, as well as land suitability services, funeral services, cinema tickets, and repairing and maintenance services for ships or naval artifacts.

Food and beverage sale VAT exclusion would be limited to commerce establishments subject to “unified tax under the simplified tax regime” (“SIMPLE”). Public utilities such as water, energy and domestic gas, as well as virtual education services would be excluded from VAT.

Hotel services and international transfer service would be considered as VAT exempted.