By Nusrat Abbas on 11 March 2020
If in case of annual wash-up under special mehtod of input VAT apportionment i.e. Sectororial (VAT Group) and resulted difference amount is < 250k ( AED: 5000 only - a differnece between tax recovered and resduial recoverable due to mix supplies).
In this scanaario, should apportionment adjustment need to pass or not as them diffrence amount is less than AED: 250K.
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