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    <title>Special provision for specified actionable claims supplied by a person located outside taxable territory</title>
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    <description>Non-resident suppliers of online money gaming supplying persons in the taxable territory are liable to pay integrated tax. They must obtain single registration under the Simplified Registration Scheme; a local representative must register and pay on the supplier&#039;s behalf if representing the supplier. If no representative or physical presence exists, the supplier must appoint a person in the taxable territory who will be liable for payment. Non-compliance permits blocking of information in computer resources used for the supply as specified under the information technology statute.</description>
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      <description>Non-resident suppliers of online money gaming supplying persons in the taxable territory are liable to pay integrated tax. They must obtain single registration under the Simplified Registration Scheme; a local representative must register and pay on the supplier&#039;s behalf if representing the supplier. If no representative or physical presence exists, the supplier must appoint a person in the taxable territory who will be liable for payment. Non-compliance permits blocking of information in computer resources used for the supply as specified under the information technology statute.</description>
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