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Rule 2
Definition
In these regulations, unless the subject or the context requires otherwise,-
(a) “Act” means the Value Added Tax Act, 2052.
(b) "Tax period" means the period during which the taxpayer has to submit the tax return as per section 18 of the Act.
(c) "Tax statement" means the statement submitted by the taxpayer in relation to the tax to be paid for carrying out taxable transactions during the tax period.
(a) “Act” means the Value Added Tax Act, 2052.
(b) "Tax period" means the period during which the taxpayer has to submit the tax return as per section 18 of the Act.
(c) "Tax statement" means the statement submitted by the taxpayer in relation to the tax to be paid for carrying out taxable transactions during the tax period.
Value Added Tax Rules, 2053 (1996)
Rule - 7B
No sections in this chapter.
Chapter - 2
Rule 3: Application for registrationRule 4: Examination of applicationRule 5: Certificate of registration to be givenRule 6: A small business owner is not required to registerRule 6A: Provisions relating to contractsRule 6B: Construction services related special arrangementRule 6C: Special arrangements regarding payment of tax and payment of goods or services under contract or agreementRule 7: Special circumstances requiring business registrationRule 7A: Special provision regarding temporary registrationRule 7B: Record updating periodRule 8: Determining the transaction amountRule 9: Notice of change of location to be givenRule 10: Notification required to change nature or purpose of businessRule 11: Transfer of businessRule 12: Registration Cancellation ProcedureRule 13: Use of registration numberRule 14: CopyingRule 14A: Taxpayer arrangementRule 14B: Price inclusive of tax should be mentioned
Chapter - 7
Rule 29: Taxation officer can assess taxRule 30: Amount of tax, penalty, additional charge and interest to be paidRule 31: Procedure for Sending Notice of Tax Assessment OrderRule 32: Assessment and recovery of tax levied by unregistered personsRule 33: Method of taxation of used goodsRule 34: Tax return to be submitted before filing appealRule 35: Circumstances beyond controlRule 36: Deadline for Application for Additional Customs WaiverRule 37: Period of tax assessmentRule 38: XXXXXXX
Chapter - 8
Rule 39: Tax DeductibleRule 39A: Deduction of tax paid on damaged goodsRule 40: Other provisions relating to tax deductionRule 41: Non-deductible goods or servicesRule 42: Sales Tax Deduction ProvisionsRule 43: Application to be madeRule 44: Provisions related to deduction of tax on second-hand goodsRule 45: Provisions relating to refund of taxRule 46: According to the non-refundableRule 47: Rate of interest
Chapter - 11
Rule 56: To be purchased from a registered personRule 57: For the purpose of clause (a) of sub-section (1) of section 25 of theRule 58: Free Assistance and InformationRule 58A: XXXXXRule 59: Argument regarding value added taxRule 60: Format of Identity CardRule 61: The Government of Nepal Ministry of Finance may prepare and issue the necessary guidelines for the implementation of the Guidelines Making ActRule 62: Additions and changes in the scheduleRule 63: Repeal and salvage