खरिद तथा बिक्री खाता प्रमाणित सम्बन्धी व्यवस्था | Rule 25

Value Added Tax Rules, 2053 (1996)

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Rule 25

Provisions related to verification of purchase and sale account

According to subsection (3) of section 16 of the Act, the tax officer shall verify the purchase and sale account as follows:-
(a) If the taxpayer applies to the office for verification of purchase and sale accounts,
(b) during the period of tax examination or examination,
(c) During inspection. However, if the sales account is prepared automatically from the electronic system of the taxpayer who has obtained permission to issue invoices through electronic means, there is no need to get the sales account verified.