Chapter 1 Preliminary

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Short Title and Commencement:

  1. These Rules may be called as t h e “Value Added Tax
    Rules, 2053 (1997)”.
  2. It shall come into force on such date as Government of Nepal by publishing a
    notification in the Nepal Gazette may appoint.

Definitions: Unless the subject or context otherwise requires, in these Rules:
(a) “Act” means the Value Added Tax Act, 2052 (1996)

(b) “Tax Period” means the period for which a taxpayer is required to file tax
return pursuant to Section 18 of the Act.
(c) “Tax Return” means a return filed by a taxpayer in regard to the tax payable
for taxable transactions carried out during the Tax Period.

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Chapter 1 Preliminary

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