TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Point of taxation: payment date generally governs recipient-liable services, with special rules for delayed payment and associated enterprises.</h1> Point of taxation for services where the recipient is liable is the date on which payment is made; if payment is not made within a short prescribed period after invoice, the point of taxation becomes the date immediately following that period. For associated enterprises with a non resident provider, the point of taxation is the earlier of the date of debit in the recipient's books or the date of payment. Changes in recipient liability before payment make the invoice date the point of taxation; government services to business entities use the earlier of payment due date or payment date.
TaxTMI 
TaxTMI 
