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Податок на додану вартість є одним із найскладніших для підприємців і бухгалтерів. І справа не лише в необхідності правильно розрахувати його за коректною ставкою, але й у великій кількості нюансів щодо подання звітності, реєстрації податкових накладних, розрахунків коригування в ЄРПН.

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