You are viewing the translated version of Definitions.
Rule 2
Definitions
Unless the subject or the context otherwise requires in these Rules,-
(a) “Act” means the Value Added Tax Act, 2052 (1995).
(b) “Tax period” means the period for which a tax-payer has to submit tax return pursuant to Section 18 of the Act.
(c) “Tax return” means the return submitted by a tax-payer in respect of the tax required to be paid by him for carrying on transactions subject to tax during the tax period.
(a) “Act” means the Value Added Tax Act, 2052 (1995).
(b) “Tax period” means the period for which a tax-payer has to submit tax return pursuant to Section 18 of the Act.
(c) “Tax return” means the return submitted by a tax-payer in respect of the tax required to be paid by him for carrying on transactions subject to tax during the tax period.