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Frequently Asked Questions on VAT


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What are some examples of continuous supply?

Here are some examples of continuous supply:

  • An operating lease or rental of goods which does not provide the possibility for the transfer of ownership later
  • Supplies of electricity and water 
  • Construction services 
  • Insurance services (Takaful) 
  • Management services for a specified period
  • Gym memberships
  • Provision of labour to third parties over a specified time period
  • A contract for periodic maintenance services 
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