Point of taxation: taxpayers may elect payment date as tax point for services completed or invoiced by the June deadline. Rule 9 provides that the Point of Taxation Rules, 2011 do not apply where service provision is completed or invoices were issued prior to the rules' commencement; however, for services completed on or before 30th June 2011 or invoices issued up to that date, taxpayers may elect to treat the point of taxation as the date payment is received or made.