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Value Added Tax Act, 2052

Preamble
Section 1: Short Title and Commencement
Section 2: Definitions
Section 3: Tax Officer may be appointed or Designated
Section 4: Jurisdiction of a Tax Officer
Section 5: Value added Tax to be levied
Section 5A: Tax not to be levied on Transfer of ownership of transactions may not affect
Section 5B: Power to order for registration
Section 6: Place and Time of supply
Section 7: Rate of Tax
Section 8: Assessment of Tax and Collection
Section 8A: Provision of bank guarantee
Section 9: Exemption for Small Vendor
Section 10: Registration
Section 10A: Special provision on temporary registration
Section 10B: Special Provision on Registration of Joint Venture
Section 10C: Special Provision on Updating of Registration Records
Section 11: Cancellation of Registration
Section 12: Taxable Value
Section 12A: To Levy Tax on Transaction of Timber
Section 13: Market Value
Section 14: Invoices to be Issued
Section 14A: Electronic Invoice
Section 15: Unregistered Person not to collect Tax
Section 16: Accounts of Transactions to be Mentioned
Section 16A: Records processed by computer to be acceptable as evidence
Section 16B: To Deduct Tax Paid for Goods Damaged
Section17: Tax Deduction
Section 18: To Submit Tax Returns
Section 19: Tax Payment
Section 20: Tax Officer May Assess Tax
Section 21: Tax Recovery
Section 22: Assessment of Tax in Special Circumstance
Section 22A: Provision Against Tax Evasion Plan
Section 23: Powers of Inspection and Audit
Section 23A: Local administration and police to render assistance
Section 23B: This Act to prevail on tax provision
Section 23C: To Purchase Goods Under-Invoiced
Section 23D: Power to Hold in Custody or Seize or Demand Security
Section 24: Treatment of Deduction exceeding Tax Liability
Section 25: Tax May Be Refunded
Section 25A: Tax Paid in Purchase by Foreign Tourist to be Refunded
Section 25B: Tax to be Refunded From Customs Point in Re-Exportation
Section 25C: Tax to be Refunded in Re-Exportation
Section 25C (1): Tax to be Refunded in Excess Payment Made Under Deed or Contract
Section 25 C (2): Tax Paid in Purchase by the Drugs Industry to be Refunded
Section 25D: Tax Not to be Refunded
Section 26: Interest
Section 27: To be treated as Tax
Section 28: Provision relating to Imports
Section 29: Punishment
Section 29A: Power of Department to Order for Deposit of Fine
Section 29B: Concerned Officer to be Responsible
Section 30: Suspension of Transactions
Section 30A: Power to Order for Re-assessment of Tax
Section 31: Power equal to a Court
Section 31A: Power to make Application for Administrative Review
Section 32: Appeal to the Revenue Tribunal
Section 32A: Advance Ruling
Section 32B: Public Circular
Section 33: Security To be Deposited
Section 34: Delegation of power
Section 34A: Power to Obtain Expert’s Service
Section 35: Identity Card of Tax Officers
Section 36: Serving of Notice
Section 37: Confidentiality
Section 38: Tax Officers to be Punished
Section 39: No Responsibility for the act Carried out with Good Faith
Section 40: Reward and Informer Expense
Section 41: Power to Frame Rules
Section 42: Addition and Alteration in the Schedules
Section 43: Other Matters to be Governed by Prevailing Law
Section 44: Repeal and saving

Section 44: Repeal and saving

Estimated reading: 1 minute 3 views

1) The following Acts are hereby repealed:

(a) Sales Tax Act, 2023 (1967)

(b) Hotel Tax Act, 2018 (1962)

(c) Contract Tax Act, 2023 (1967)

(d) Entertainment Act, 2016 (1960)

2) The acts and proceedings carried out under the repealed Acts pursuant to sub-section (1) shall be deemed to have been carried out under this Act.

Tagged:
Nepal Laws
Value Added Tax Act

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Related Laws

Section 15: Unregistered Person not to collect Tax
Section 30A: Power to Order for Re-assessment of Tax
Section 23D: Power to Hold in Custody or Seize or Demand Security
Section 28: Provision relating to Imports
Section 42: Addition and Alteration in the Schedules
Section 23B: This Act to prevail on tax provision
Section 31: Power equal to a Court
Section 16: Accounts of Transactions to be Mentioned
Section 25D: Tax Not to be Refunded
Section 35: Identity Card of Tax Officers
Section 34A: Power to Obtain Expert’s Service
Section 16B: To Deduct Tax Paid for Goods Damaged
Section 19: Tax Payment
Section 27: To be treated as Tax
Section 32B: Public Circular
Section 30: Suspension of Transactions
Section 43: Other Matters to be Governed by Prevailing Law
Section 25A: Tax Paid in Purchase by Foreign Tourist to be Refunded
Section 22A: Provision Against Tax Evasion Plan
Section 40: Reward and Informer Expense
Section 16A: Records processed by computer to be acceptable as evidence
Section 18: To Submit Tax Returns
Section 14A: Electronic Invoice
Section 21: Tax Recovery
Section 25C: Tax to be Refunded in Re-Exportation
Section 23A: Local administration and police to render assistance
Section 24: Treatment of Deduction exceeding Tax Liability
Section 41: Power to Frame Rules
Section 23C: To Purchase Goods Under-Invoiced
Section 32: Appeal to the Revenue Tribunal
Section 20: Tax Officer May Assess Tax
Section 25C (1): Tax to be Refunded in Excess Payment Made Under Deed or Contract
Section 29B: Concerned Officer to be Responsible
Section 34: Delegation of power
Section 33: Security To be Deposited
Section 26: Interest
Section 29A: Power of Department to Order for Deposit of Fine
Section 29: Punishment
Section 23: Powers of Inspection and Audit
Section 22: Assessment of Tax in Special Circumstance
Section 36: Serving of Notice
Section 31A: Power to make Application for Administrative Review
Section 37: Confidentiality
Section 25B: Tax to be Refunded From Customs Point in Re-Exportation
Section17: Tax Deduction
Section 38: Tax Officers to be Punished
Section 25: Tax May Be Refunded
Section 25 C (2): Tax Paid in Purchase by the Drugs Industry to be Refunded
Section 32A: Advance Ruling
Section 39: No Responsibility for the act Carried out with Good Faith
See More

Section 44: Repeal and saving

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