Exemption from tax forbids a supplier from collecting tax on exempt goods or services, even if offered voluntarily. When an unconditional exemption from the whole of tax on specified goods or services is granted, the taxable person providing those goods or services ... Summary
Exemption from tax forbids a supplier from collecting tax on exempt goods or services, even if offered voluntarily.
When an unconditional exemption from the whole of tax on specified goods or services is granted, the taxable person providing those goods or services shall not collect the tax on such goods or services; collection by the supplier is not permitted.
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