You are viewing the translated version of स्थायी लेखा नम्बर र मूल्य अभिवृद्धि कर दर्ता प्रमाणपत्र प्राप्त गरेकासंग खरिद गर्नु पर्ने.
Rule 19
<br> to be purchased with permanent account number and VAT registration certificate obtained
When a public body makes a purchase, it shall only purchase from a person, firm, institution or company that has obtained a permanent account number and value added tax registration certificate from the Internal Revenue Office.
(2) Notwithstanding anything written in sub-rule (1), purchases may be made from persons, firms, organizations or companies who have not obtained a VAT registration certificate in the following cases:-
(a) When purchasing goods worth less than twenty thousand rupees or carrying out construction work, Sikh) When purchasing goods consulting services or other services not subject to value added tax,
(c).....
(d) .....
(f) ..............
(g) In case of renting a house, and
(h) If the construction work is to be carried out with the participation of the consumer committee or the beneficiary community.
(3) Notwithstanding anything written elsewhere in this rule, if any firm or seller in a district designated by the Government of Nepal as a remote area has not obtained a value added tax registration certificate from the relevant Internal Revenue Office, ten suppliers from the list of suppliers available in the district prepared by the following committee for that district Up to one lakh rupees can be purchased by:- (a) Head, Office of the Controller of Funds and Accounts - Chairman (b) Representative (official level), District Administration Office - Member (c) Technician of the District Technical Office appointed by the Chairman - Member (d) Representative, District Industry Chamber of Commerce - Member (e) Officer-level staff appointed by the President - Member - Secretary (4) The Treasury and Accounts Controller's office will do the work of the secretariat of the committee formed according to sub-rule (3). (5) The list prepared according to sub-rule (3) shall be sent by the Office of the Controller of Funds and Accounts to the relevant Internal Revenue Office.
(2) Notwithstanding anything written in sub-rule (1), purchases may be made from persons, firms, organizations or companies who have not obtained a VAT registration certificate in the following cases:-
(a) When purchasing goods worth less than twenty thousand rupees or carrying out construction work, Sikh) When purchasing goods consulting services or other services not subject to value added tax,
(c).....
(d) .....
(f) ..............
(g) In case of renting a house, and
(h) If the construction work is to be carried out with the participation of the consumer committee or the beneficiary community.
(3) Notwithstanding anything written elsewhere in this rule, if any firm or seller in a district designated by the Government of Nepal as a remote area has not obtained a value added tax registration certificate from the relevant Internal Revenue Office, ten suppliers from the list of suppliers available in the district prepared by the following committee for that district Up to one lakh rupees can be purchased by:- (a) Head, Office of the Controller of Funds and Accounts - Chairman (b) Representative (official level), District Administration Office - Member (c) Technician of the District Technical Office appointed by the Chairman - Member (d) Representative, District Industry Chamber of Commerce - Member (e) Officer-level staff appointed by the President - Member - Secretary (4) The Treasury and Accounts Controller's office will do the work of the secretariat of the committee formed according to sub-rule (3). (5) The list prepared according to sub-rule (3) shall be sent by the Office of the Controller of Funds and Accounts to the relevant Internal Revenue Office.