Estimated reading: 1 minute 34 views

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

Post a comment

Your email address will not be published.

Share this Doc


Or copy link

Discover Nepal's laws effortlessly. Our user-friendly platform simplifies legal understanding and accessibility, serving individuals throughout the country.
Working Hours : Mon-Fri, 09am-5pm