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    <description>Under the reverse charge mechanism the service recipient&#039;s tax liability arises on making payment or within the specified period from the invoice date, whichever is earlier; if payment occurs within that period the tax must be discharged and remitted by the normal monthly due date with interest for late payment. If payment is not made within the specified period, the point of taxation is determined under the relevant point-of-taxation rule.</description>
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      <description>Under the reverse charge mechanism the service recipient&#039;s tax liability arises on making payment or within the specified period from the invoice date, whichever is earlier; if payment occurs within that period the tax must be discharged and remitted by the normal monthly due date with interest for late payment. If payment is not made within the specified period, the point of taxation is determined under the relevant point-of-taxation rule.</description>
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