What should a VAT taxpayer who performs hybrid acts (that is, taxed, exempt and non-object) do to comply with the obligation to keep accounting? 

 a. Open general ledger accounts for each case and for each rate (0%, 16%, exempt and non-object). 

b. Only make the separation of acts or activities that are taxed at the rate of 16% 

c. Make a separation of taxable, exempt and non-object acts, as well as creditable VAT. 

d. Do not make any separation of the acts recorded in your records.