- The sanction imposed by the Bar Association on a member for committing an offense is not subject to VAT
- The sanction can consist of a temporary suspension of professional practice or a monetary fine
- The payment of the fine by the members is a disciplinary sanction, not a consideration for a taxable transaction
- The amount of the fine imposed is considered compensatory and not subject to VAT, so no tax should be charged on it.
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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