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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
Schedule-1 Relating to Sub-section (3) of Section 5 of Value Added Tax Act, 2052 (1996)
- List of VAT Exempt Goods and Services
Schedule-2 (Relating to Sub-section (2) of Section 7)
- Goods and Services subject to Zero Rate

Section 25C: Tax to be Refunded in Re-Exportation

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If the payment is received in advance in convertible currency after exportation, the amount paid in purchase for value-added tax shall be refunded to the concerned person.

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Nepal Laws
Value Added Tax Act

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Section 25C: Tax to be Refunded in Re-Exportation

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