Section 75 : Public circular

1) In order to bring about uniformity in the implementation of this Act, simplify tax administration, and give guidelines to the officers of the Department as well as the persons affected by this Act, the Department may issue written public circulars accompanied by explanations, on the provisions made in this Act.

2) The Department may publish and transmit the circular issued pursuant to sub-section (1) on the website of the Department or a newspaper of the national level or other electronic means for the information of the punlic.

3) The Department shall be compelled to take action according to the circular issued pursuant to sub-section (1) unless and until such circular is revoked.