(1) For the purposes of Section 24 and 25 of the Act, the entire amount of tax collected at the customs point shall be deposited in the value added tax fund account on a daily basis and the details thereof shall be sent by the customs office to the nearest internal revenue office within three days.
(2) From the amount deposited in the fund as per sub-rule (1), the amount ordered by the department shall be returned and the remaining amount shall be deposited in the designated revenue account on a daily basis.
(3) The procedures for operating the fund, opening bank accounts, writing from the fund and collecting revenue shall be as prescribed by the Comptroller General's Office.