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Glossary of the 1993 SNA - Definition of Term

Term	VAT - non-deductible
Definition	Non-deductible VAT is VAT payable by a purchaser which is not deductible from his own VAT liability, if any.
Paragraphs	6.209.

It is acknowledged that this glossary uses descriptions of the OECD glossary of statistical terms, the Glossary of the System of National Accounts 1993 and the UN classifications registry.

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