Purchases or imports of certain petroleum products

VAT input from Purchases or imports of certain petroleum products

Taxpayers shall not be allowed input tax credit (VAT input) for purchases or imports of certain petroleum products, unless the taxable person carries on the business as a supplier of such petroleum products.

The term “Petroleum products ” means regular or super gasoline, and lubrication oil.

Note:

Gas can claim VAT input because it is not term ” petroleum products” that defined by law.