Build their own activities subject to VAT if:1. The activities build buildings that do not in business activity or employment by private persons or entities the results of which
are used alone or used by another party, including those carried
out by contractors or subcontractors but over the building
activities are free of VAT.
2. The building is in the form of one or more construction techniques that are grown or otherwise
affixed remains on a unit of land and / or water with the following criteria:
a. Construction consists primarily of wood, concrete, brick or similar material, and / or steel;
b. Intended for residence or place of business; and
c. The overall area of at least 200 m2 (two hundred square meters).
Rates and Tax Base is:1. The activities build itself subject to VAT at 10% (ten percent) of the Basic
Tax Imposition.2. Tax Base building activity alone was 20% (forty percent) of
the amount of costs incurred and paid for the building or buildings, excluding
the price of land.3. The definition of the amount of costs incurred and or paid for building
itself is also the amount of VAT paid on the acquisition of materials and services for activities
The building itself.
The time and place of VAT payable is:1. The decisive moment VAT is payable upon commencement of activities to build their own
physically as digging foundations, installation of piles, or other physical activities.2. Activities undertaken to build itself gradually considered to constitute a single entity
activities throughout the lag time between stages is not more than 2 (two) years.3. Place the tax payable on the activities building itself is in a building where the
established
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