Value Added Tax Rules, 2053 (1997)

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Chapter 1 Preliminary
Chapter 1 Preliminary

Short Title and Commencement: Definitions: Unless the subject or context otherwise requires,

Chapter 2 - Provisions relating to registration
Chapter 2 - Provisions relating to registration

Application for registration: (1) Any person engaged in any transaction at the

Chapter 3 Place and time of supply
Chapter 3 Place and time of supply

Determination of the place of supply of goods: The following places shall

Chapter 4 Provisions relating to invoices and market value
Chapter 4 Provisions relating to invoices and market value

Tax invoice: (1) Unless otherwise approved by the Tax Officer, the registered

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Value Added Tax Rules, 2053 (1997)

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