The Section of Revenue Services (DRS) presumes the upper relevant rate of tax relates to an entire agreement Except the fees for every part with the agreement are separately stated and so are fairly allocated.
Software package Installation, Maintenance, Support, and Updates: Application set up is a computer and details processing assistance taxable on the 1% rate, whether the set up is of prewritten or custom software package.
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Application agreements are valid from June thirtieth of on a yearly basis via July one, of the subsequent 12 months. It is not certain that the settlement is going to be renewed following the
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