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VAT exemption – Data Center Businesses

The article will provide highlights on Data center VAT exemption process:
  • Definition of a data center business
  • Applicability and eligibility of VAT exemption
  • Application for VAT exemption shall be submitted using Form D.C.01 and other supporting documents to Revenue authority
  • After reviewing the application and other documents, the revenue authority will grant VAT exemption
Source – KPMG

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