Whose responsibility is it to pay the Value-Added Tax (VAT) for imported goods and services in accordance with Clause (1) of Article (48) of Decree-Law 16 of 2017 on VAT?
The responsibility for paying the Value-Added Tax (VAT) for imported goods and services lies with the importer in accordance with the provisions of Clause (1) of Article (48) of Decree-Law 16 of 2017 on VAT.