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of <h1>Services Invoiced Before June 2017 Tax Rate Hike Remain at 18% Despite Payment After Increase</h1> When there is an increase in the tax rate from 18% to 20% effective from June 1, 2017, the applicable tax rate for services provided and invoiced before the rate change in April 2017, but paid for after the change in June 2017, remains at the old rate of 18%. This is because the services were provided before the effective date of the rate increase.
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