SNEEZING
Sneezing, an impressive human action, expels mucus and air from the nose and mouth at speeds of up to 100 miles (161 km) per hour. In some instances, stifling a forceful sneeze can lead to damage to the eardrums or sinuses.
More stories about awkward sneezing HERE
A recent study in the British MedicalJournal describes the experience of a healthy 34-year-old man in the UK who inadvertently injured his throat while attempting to suppress a sneeze. The suppressed sneeze resulted in the rupture of soft tissue in his throat, causing swelling and a change in his voice.
Personally, I’m like my father, who, if he sneezed, could be heard three blocks away, and with the roof of the house slightly lifting-up every time he let-out one of his explosive ‘BANGs’.
I do believe that there are only two kinds of people on Earth. People who dare to sneeze completely. If they need to sneeze, just – BAM –, everything out, like my dad. And there are people who, when they have to sneeze, use their head as a kind of container from the explosives disposal service. When do you learn to sneeze like that? Are there parents who see their child almost sneeze, and then walk over and put their hand over that mouth and close it?
Sneezing serves as the body’s natural defence mechanism to expel irritants from the respiratory system. It involves the buildup of pressure in the lungs, followed by a forceful release of air up the oesophagus and through the nose and mouth. However, when these pathways are obstructed,the accumulated pressure seeks alternative means of escape.
As sneezing can be dangerous, it’s thus important to know how to best deal with it. Firstly, you should avoid the key triggers, such as dust or pollen. If you have any allergies, see if you can get some treatment or medicines. Secondly, don’t look into the light. About one-third of people have a condition that causes them to sneeze when they look at bright lights. Even stepping outside on a sunny day can cause some people to sneeze. You can wear sunglasses. It makes you sneeze less, and you’ll look fabulous!
Thirdly, you shouldn’t eat too much. Apparently, it is scientifically proven that people sneeze more after eating large meals. Fourthly, say ‘EU VAT Directive’ or ‘Reverse Charge’, just before you sneeze. Some people believe that saying an odd word right as you feel you’re about to sneeze distracts you from sneezing. And also here, it makes you sneeze less, and you’ll look fabulous!
Lastly, what seems to help is blowing you nose. Just make sure that there’s no dust in there and that you can breathe freely.
If you’re sneezing too much, don’t worry. It’s rarely a symptom of anything serious, but it can be annoying. It’s almost the same as VAT…
See you next week!
If you have any comments, questions, or ideas that you want to share with us, please send us an email at [email protected] or leave a comment under the posts of this newsletter on LinkedIn.
To go to the specific region of your interest, follow the link below.
WORLD
- KPMG Week in Tax: 14 – 18 August 2023
- How to create a shortcut (bookmark/icon) for www.vatupdate.com on your iPhone?
- What is the Difference between Sales Tax and VAT?
- IBFD International VAT Monitor – Recent articles
- Interested in advertizing and/or sponsoring www.vatupdate.com? It starts as of 2.75 EUR/day ….
- Global trend – Steady Growth of VAT rates
- E-Invoicing & E-Reporting developments in the news in week 32/2023
- Big Tax Technology Cheat Sheet – VATupdate.com as reference on LinkedIn
- EY study: The importance of tax co-sourcing is growing
- The OECD/G-20 Developing Country International Tax Mandate: Year 3
- Global 2023 VAT / GST Changes
WEBINARS / EVENTS
- Pagero Webinar – Managing e-invoicing risk and compliance in Latin America: What Australian companies need to know (August 23)
- Webinar Zampa Debattista – Recorded version – Harnessing the potential of Digitalisation
- Event: E-Invoicing Exchange Summit Dublin – October 2-4, 2023
AFRICA
- Egypt VAT on digital services foreign providers – new guidelines
- Egypt Issues VAT Guidelines for Digital and Other Remote Services from Non-Residents
- GRA closes Four Shops, urges Customers to be Voluntary Tax Compliers
- How long do Taxpayers in Ghana have to keep Records, and What are the Penalties for Non-Compliance?
- GRA closes Shops, arrests Managers for Non-Compliance with VAT Payments
- Managing compliance obligations to reduce risk of tax penalties upon audit
- Enhancement of anti-abuse measures in customs operations
- Upfront VAT penalty for unregistered importers eligible for VAT registration
- Revenue from VAT increases by 90% as of May 2023
- GRA to Introduce Textile Tax Stamp
- Still Calculating Consumption Tax Incorrectly?
- Adverts placed on Facebook subject to 12% VAT
- GRA Bags GH¢1.2 billion in VAT Collection from January to May 2023
- GRA Continues Swoop on VAT Infractions
- Kenya’s Revenue Collection Leaps 19% to $1.1bln in July
- How KRA exploits clashing court rulings to hit taxpayers with backdated charges
- No Customs Duty and VAT on CNG Conversion Kits Imports
- 5% VAT Pushes Diesel Prices to Between N900 and N950 per Liter
- Tinubu’s tax reforms committee proposes removal of VAT from diesel
AMERICAS
- Value Added Tax (VAT) Guidelines: Brazil
- Brazil’s Complimentary Law number 199 simplifies tax obligations
- Private letter ruling published on cross-border taxation of software licensing
- Tax reform bill involving federal, state, and municipal indirect taxes
- Another Digital Services Tax in Sight
- Provincial sales tax annual information returns due 31 August for online marketplaces (British Columbia)
- New GST/HST Guidance for Insurance Intermediaries
- Dominican Republic establishes special transitional treatment for audit, management, and recovery of tax debt
- Draft rule on appointment of VAT and income tax withholding and collection agents
- WTO Panel Report finds China’s Additional Duties on U.S. Imports Inconsistent with WTO Agreement
- Government publishes compliance note on voluntary self-disclosures of sanctions and export controls violations
- Missouri Letter Ruling Addresses Local Tax Situsing of Sales of Services and Tangible Personal Property
- Louisiana: Draft Bulletin Addresses Tax Collection and Remittance for Merchants Making…
- Colorado: Remote Seller’s Food Products Sold for Human Consumption Deemed Exempt but Local Tax May Apply
- California Department of Tax and Fee Administration Files New Marketplace Sales Rule with OAL
- Oracle Asks Florida Appeals Court for Software Sales Tax Refund
- Sales tax industry of the month: Manufacturers
- Lessees Who Buy Out Tangible Personal Property at End of Lease Term Must Pay Sales Tax, Says Michigan Department of Treasury
- What’s new in sales tax?
- Ohio Exempts Fracking Equipment from Sales and Use Tax
- Exploring the Digital Barbie Transformation and Sales Tax
- State & Local (SALT) Newsletter July 2023
ASIA-PACIFIC
- ATO to explain why TikTok GST Scam Results In $2 Billion Loss for Australian Taxpayers
- Consultations on draft legislation for reporting exemptions
- ATO Notes Benefits of E-Invoicing for Businesses
- A VAT refund guide to Australia
- Australia announces progress on a Carbon Border Adjustment Mechanism
- eInvoicing in New Zealand and Australia – Everything You Need to Know
- New generation cash registers for Nakhchivan from August 1, 2023
- Azerbaijan Cabinet Approves List of Items Exempt from Import VAT
- Approval of machinery, technological equipment, materials that can be imported without VAT into territories freed from occupation
- VAT cut for small taxpayers is set to be extended for a further four years
- China’s Tax Incentives for the Manufacturing Sector in 2023
- WTO Panel Report finds China’s Additional Duties on U.S. Imports Inconsistent with WTO Agreement
- Standard VAT rate increase from 9 to 15% as of August 1, 2023
- Traders cautioned to apply 15% VAT rate accurately to the price of their goods and services
- Apply Accurate VAT Rate – FCCC
- Council Raises Concerns about Unfair Pricing amidst VAT Increase
- WTC Mumbai submits memorandum for GST issue redressal
- Online poker platform Spartan Poker lays off 125 people after 28% GST blow
- 18% GST collection in state in 4 months; highest in India
- GSTN looking for consultancy firm to prepare roadmap for transitioning IT systems to GST 2.0
- GSTN issued e-invoice glossary and a step-by-step guide for taxpayers’ reference
- Solar home lighting liable for GST at 12%
- Battery charging service provided by public charging station attracts 18% GST
- CBDT issued Office Order outlining the Procedure for Constituting the Dispute Resolution Committee
- The curious case of classifying a lemon drink
- GST investigation unearths shocking details! ‘Gaming apps converting earnings to cryptocurrency
- Responsibility of purchaser limited to verify GST registration of seller on GST Portal
- Appeal for GST Amnesty for year 2017-20: Penalties, Interest & ITC
- Foreign Trade Policy 2023 includes major shift in focus
- Weekly GST Communique dated August 14, 2023
- Service tax not leviable on penal interest and bounce charges
- Mandatory GST Liability for Online Money Gaming Companies Could Reach ₹45,000 Crore
- CESTAT Weekly Round-Up
- GST at par with personal income tax as share of GDP
- Service Tax not leviable on reimbursement charges
- Govt mulls options to impose carbon tax on some imports
- Companies pay GST twice as suppliers err in filings
- eInvoicing in New Zealand and Australia – Everything You Need to Know
- New Zealand GST-Free Fruit and Vegetables
- New Zealand’s Inland Revenue Department announces 2022 tax governance work results, further program expansion
- Making VAT work
- Taxpayers Struggle with Sindh Sales Tax Return Compliance Amid Portal Dysfunction
- Making VAT Work
- VAT Refund Guidelines
- Philippines Amends CREATE Act Implementing Rules and Regulations to Resolve VAT-Related Issues for Domestic Market and Export Enterprises
- No More ‘VAT nga ba ang hirap?’
- ‘Govt Must Improve Revenue Collection’
- VAT Rules: Make it Make Sense
- Guidance about correcting mistakes on a two-part unified invoice
- Ministry of Finance announced virtual gaming items (such as game points, game coins, and virtual items) via platforms is subject to VAT
- Clarification on Business Tax for Virtual Game Product Sales
- A Guide to VAT in Thailand
- VAT Exemptions for digital token transfers related to investments
- Royal Decree – VAT Exemptions for Digital Investment Token Transfers
- Uzbekistan to allow Cotton Producers to Pay VAT in Instalments
- New procedure for accounting for VAT has been established for cotton growers
- VAT-exempt status more of hindrance than help
- Rates of Direct VAT applied to various Business Lines in Vietnam
EUROPE
- Comments on ECJ C-288/22: VAT treatment of activities carried out by a member of a board of directors of a legal person
- Comments on ECJ C-107/23: Obligation to combat VAT fraud affecting the Union’s financial interests
- Comments on ECJ C-180/22: Explanation of the tax authorities on VAT in the case of intra-Community acquisition of a work of art
- Comments on C-108/22: Polish VAT regulations for travel agents
- Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism
- EU VAT Directive 2006/112/EC explained: Art. 194 – Domestic Reverse Charge for Non-Established entities
- Summary of The European Union’s common system of value added tax (VAT)
- EU VAT rules by topic – Databases offered by the European Commission
- European Commission adopts final Implementing Regulation for transitional phase of…
- E-Commerce Platforms Should Prep for EU VAT and Customs Changes
- EU proposes customs and VAT reforms (HMRC memo)
- Global Reach of the E.U. Corporate Sustainability Reporting Directive and the Impact on…
- Frequently Asked Questions About the E.U. Corporate Sustainability Reporting Directive
- European Commission – ‘Have your say’ notification
- Commission adopts detailed reporting rules for the Carbon Border Adjustment Mechanism’s…
- Commission publishes reporting obligations for the Carbon Border Adjustment Mechanism’s transitional phase
- Final Implementing Regulations for CBAM
- Place of Supply of Services – VAT Rules Explained
- 2023 EU VAT Registration & Intrastat Thresholds
- What Is the EU Online Marketplace VAT Rules?
- Understanding EU VAT Rules in 2023
- CBAM regulation provides details on compliance obligations
- Polish Government seeks annulment of CBAM regulation in European Court of Justice
- EPR Report: A guide to Extended Producer Responsibility practices
- VAT refund abroad
- EU customs reform – UK Government summary
- Understanding ViDA Proposed Changes to Reverse Charge Rules
- VAT Cuts as Europe Food Inflation Eases to 10.8% July 2023
- CO2 tax on heating and transport, softened by new social climate fund
- Indirect tax consequences of failure of broad tax reform
- Companies must hurry to adjust invoices
- VAT rates in Belgium
- E-Commerce: Update of the documentation folder on Fisconetplus
- Interest imposed on corrections to VAT returns resulting in a VAT liability
- Interest on Corrections of VAT and Excise Duties for Past Periods Effective 1 July 2023
- Increase in VAT Audits of Non-resident Digital Services Providers
- Interest allowance – Interruption of the payment deadline for negative VAT – Risk of tax loss
- E-invoicing in France – Everything You Need to Know
- How to get a location permit (AOT) for operating a vending machine in France?
- Second Hand Sector: A Complex VAT Regime to Master
- The Triman Logo France – What it Means for Your Online Business
- French Ministry of Ministry of Finance published new Electronic Invoicing External Specification Version 2.3
- France Postpones E-Invoicing and E-Reporting Reform
- Draft tax reform bill includes mandatory e-invoicing, other VAT developments
- Reduced VAT rate in gastronomy: end or permanent?
- BFH rules on input tax deduction conditions for team building events
- Germany adds another chapter to the Transfer Pricing and Customs saga
- New e-invoicing requirements under discussion
- Taxes from A to Z – Edition 2023
- Authorities publish Tax Guide 2023 edition
- Platform Tax Transparency Act: Federal Central Tax Office publishes updated FAQ, data set and manual on technical implementation
- Greece Maintaining Interest Rates for Late and Undue Tax Payments
- Greece VAT changes 2023 – Temporary VAT rate reductions extended
- VAT exemption for travellers not established in the E.U. – Addition of foodstuffs and alcoholic beverages
- Exemption from VAT on items purchased by travellers
- Purchase through a nautical leasing contract
- Decree: VAT treatment of sports services rendered by non. profit entities
- Anti-fraud: 1,221 VAT numbers terminated
- Italian E-Invoicing system
- Italian Government Empowered to Implement Various Tax Reforms incl. revision VAT regime
- Luxembourg enacts new reporting regime to combat VAT fraud
- Implementation of EU Directive for payment service providers
- Moldova cuts VAT on Hotels and Restaurants to 8%
- Moldova to Reduce VAT Rate for Hotel and Restaurant Services in 2024
- Supreme Court (Hoge Raad): Mass objection; private use of car
- Court of Gelderland: Input VAT for conversion of an office building into residential apartments
- Commuting also qualifies as private use for VAT purposes when many people work from home
- Employment agency no VAT deduction for housing temporary workers anyway
- No VAT refund for import VAT on jumping horse from Qatar
- VAT must also be paid on game coins
- Dissolved BV cannot object to a VAT assessment
- Authorities provide guidance: VAT on intra-Community acquisition of a work of art
- Advice guide Solar panels on your home 2023
- Tax advisor not liable after refusal to refund VAT to international car trader
- Netherlands Amends Small Business Scheme for VAT
- Double counting of purchase costs for reduction of tax base in violation of car dismantling scheme
- Small Businesses Regulation Implementation Act in Official Gazette
- Ruling: No VAT taxation on the transfer (assignment) of a monetary claim
- Ruling: Conditions for VAT exemption of massage services
- Ruling: Commune as a VAT payer in connection with the non-monetary contribution of developed and undeveloped plots to the company
- Ruling: Determining the right to full deduction of VAT and no obligation to use the pre-factor
- E-receipts in a new form as of September 15
- When settling advertising cooperation with an influencer, both parties make mistakes
- Reclassification of the sale of commercial real estate as sale of an organized part of the enterprise (ZCP)
- Ruling about installation of biomass boilers by the commune on/in real estate belonging to its residents
- Ruling about non-alcoholic wine – CN 2202 – 0% VAT rate
- Ruling about liquid “dietary supplement” – CN 2202 – 0% VAT rate
- Ruling about personalized orthopaedic insoles – 8% VAT rate
- Ruling about casing – CN 2106 – 8% VAT rate
- Ruling about groceries based on peas – CN 2106 – 8% VAT rate
- Ruling about “Frozen rat” (animal food) – CN 05 – 23% VAT rate
- Ruling about tattooing – 8% VAT rate
- Ruling about toolbox with screwdriver – CN 84 – 23% VAT rate
- Ruling about carpenter’s mark – CN 90 – 23% VAT rate
- Ruling about dietary supplement (herbal flavoured tea) – CN 2106 – 8% VAT rate
- Ruling about wheat grains – CN 23 – 23% VAT rate
- Ruling about dried red blood cells (feed material) – 8% VAT
- Ruling about powdered dietary supplement – CN 2106 – 8% VAT rate
- Ruling about fertilizer lime (intended for use in agricultural production) – 8% VAT rate
- From September 1, a new structure of e-invoices will come into force in KSeF
- Poland challenges upcoming EU Carbon Border Adjustment Mechanism Levy
- Mandatory E-Invoicing Legislation Enacted
- Tax on Revenue from Buildings; VAT Treatment of Preliminary Land Sale Contract; Social Media Barter Contract
- Consolidated text of the Act on Value Added Tax
- Ruling: WIS GOODS – biscuits – CN 19 – 0% VAT rate
- Ruling: Rental VAT exemption. VAT rate for re-invoicing utilities
- Ruling: No right to recover VAT by the commune in connection with the reconstruction of the commune road
- How to tax the sale of self-published books
- The obligatory KSeF will start in 11 months. What changes await taxpayers? Which invoices outside the…
- Ruling: WIS GOODS – food product – CN 2104 – 0% VAT rate
- Ruling: WIS TOWAR – dietary supplement – CN 2106 – 8% VAT rate
- Ruling: WIS USŁUGA – wood production – PKWiU 2015 02.40.10 – 8% VAT rate
- Ruling: VAT on fiduciary delivery of real estate
- Ruling: Settlement of VAT by the commune in connection with water and sewage management
- Ruling: Exemption from VAT for the organization of camps and summer camps
- Mandatory e-invoicing from the 1st of July 2024
- President Enacts Law for National E-Invoicing System (KSeF) Implementation for VAT
- Easier VAT Refund for Travelers in the Tax-Free System in Poland
- Deduction of VAT from an Invoice without the Buyer’s Tax Identification Number
- Value Added Tax (VAT) Guidelines: Romania
- Will Ordinance 120 of October 4, 2021, be the basis for Romanian’s B2B E-Invoicing mandate?
- Who has the obligation to submit D301 – special VAT return?
- Failure to declare in e-Transport: what are the consequences?
- E-invoicing for B2B transactions from 2024
- Romania next to follow mandatory B2B electronic invoicing
- When is there an obligation to issue a self-invoice?
- The new form 300 is used starting with the declaration of fiscal obligations related to the month of August 2023
- Reminder: New VAT benefits for tour operators and developers
- Special import procedure from EAEU countries is applied only on the territory of three free economic…
- Pilot study – Swedish companies’ compliance costs for handling VAT legislation
- The stance “VAT and electricity certificate” shall no longer be applied
- Tax Exemptions for Electric Vehicles Expected to be Repealed, but Customs Duties also Abolished
- VAT Guide
- VAT Exemption Application Regarding the Construction of Housing Donated to Disaster Victims
- Application of VAT Rates in Financial Leasing Transactions
- Exemption for the Construction of Housing Donated to Disaster Victims
- VAT Application in the Sales of Cards, Passwords and Codes
- Is the provision of communal property for rent by the lessor subject to VAT?
- Zelenskyy signs laws on duty, VAT exemption for optics, anti-drone guns for defence
- Transfer by the main enterprise to a separate unit
- Procedure for VAT taxation of housing supply operations
- Is it mandatory to obtain an extract from the register of VAT payers?
- VAT obligations in case of health insurance for employees?
- Making Tax Digital – An Essential Guide for 2023
- VAT on payments made on behalf of customers: Disbursements
- Is a green tax reform coming?
- Update to Revenue’s Guidance Note – VAT Repayments Offset
- Recent changes for option to tax notification and valuation rules
- Interest on HMRC late repayment of your VAT claim
- Isle of Man Increases Interest Rates for VAT and Other Indirect Taxes
MIDDLE EAST
- Guide to ZATCA Phase 2 e-invoicing in Saudi Arabia
- The 2 phases and 8 waves of implementation of E-Invoicing in Saudi Arabia
- ZATCA sets Criteria for 8th Wave in Integration Phase of E-Invoicing
- FAQs on e-Invoicing in Saudi Arabi
- ZATCA further extends tax amnesty
- VATP002 UAE: Pioneering Value-Added Tax Implementation for Sustainable Growth
- UAE B2B E-Invoicing: Jul 2025 to Jul 2026