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    <title>Discounts in Receipt Vouchers</title>
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    <description>A supplier&#039;s absorbed discount is excluded from taxable value only if the discount is recorded in the invoice issued before or at the time of supply, or if given after supply it must be established by an agreement entered into at or before the time of supply and linked to the invoice, and the recipient must reverse the input tax credit attributable to that discount on the basis of supplier documents.</description>
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