ZERO RATED VAT

Question 1

ZERO RATED SALES OF GOODS

Answer 1

1. Direct Export
2. Sale of goods to international carriers
3. Sale of goods to persons with indirect tax exemption

Question 2

ZERO RATED SERVICES

Answer 2

1. Sale of service to non-residents
2. transport of domestic carriers (outgoing)
3. Sale of fuel from renewable sources of energy
4. Sale to persons with indirect tax exemption
5. Sale of service to international carriers