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Rule 1
Abbreviations and initials
(1) These rules may be named “Value Added Tax Rules, 2053”.
(2) This regulation shall commence from the date specified by the Government of Nepal by publishing a notice in the Nepal Gazette.
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