VAT on professional services: Real scope of the Tax Reform
Law No. 21,420 (hereinafter, the “Reform”) modified the taxable event “service” contemplated in the Law on Sales and Services Tax (“VAT Law”), eliminating the reference to numerals 3 and 4 of the Article 20 of the Income Tax Law (“LIR”). Thus, as of January 1st, 2023, all services will be subject to Sales and Services […]