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    <description>A purchaser may claim Input Tax Credit on a supplier&#039;s supplementary invoice only if the supplementary document is issued in the prescribed tax invoice format and the purchaser incorporates it into their VAT returns, because the rule allows deduction for tax amounts realized from the purchaser separately on a tax invoice.</description>
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      <description>A purchaser may claim Input Tax Credit on a supplier&#039;s supplementary invoice only if the supplementary document is issued in the prescribed tax invoice format and the purchaser incorporates it into their VAT returns, because the rule allows deduction for tax amounts realized from the purchaser separately on a tax invoice.</description>
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