Xxxxxxx | Rule 38 | Value Added Tax Rules, 2053 (1996)

Value Added Tax Rules, 2053 (1996)

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Rule 38

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Value Added Tax Rules, 2053 (1996)

Rule - 7B

No sections in this chapter.

Rule - 16A

Rule 16A: Place of supply of electrical services

Chapter - 1

Rule 1: Abbreviations and initials Rule 2: Definition

Chapter - 2

Rule 3: Application for registration Rule 4: Examination of application Rule 5: Certificate of registration to be given Rule 6: A small business owner is not required to register Rule 6A: Provisions relating to contracts Rule 6B: Construction services related special arrangement Rule 6C: Special arrangements regarding payment of tax and payment of goods or services under contract or agreement Rule 7: Special circumstances requiring business registration Rule 7A: Special provision regarding temporary registration Rule 7B: Record updating period Rule 8: Determining the transaction amount Rule 9: Notice of change of location to be given Rule 10: Notification required to change nature or purpose of business Rule 11: Transfer of business Rule 12: Registration Cancellation Procedure Rule 13: Use of registration number Rule 14: Copying Rule 14A: Taxpayer arrangement Rule 14B: Price inclusive of tax should be mentioned

Chapter - 3

Rule 15: Determination of place of supply of goods Rule 16: Determination of the place of supply of service

Chapter - 4

Rule 17: Tax Bill Rule 18: Brief Tax Bill Rule 18A: Bills to be issued by cash machine or computer software Rule 19: XXXXXXX Rule 20: Credit or debit note Rule 21: In case of payment in foreign currency Rule 22: Market Pricing Process

Chapter - 5

Rule 23: Records to be kept Rule 24: Details of goods distributed for samples or received for free Rule 25: Provisions related to verification of purchase and sale account

Chapter - 6

Rule 26: Tax return for tax period to be submitted Rule 27: A tax return may be required from the owner or legal representative Rule 28: Tax returns to be filed singly or jointly

Chapter - 7

Rule 29: Taxation officer can assess tax Rule 30: Amount of tax, penalty, additional charge and interest to be paid Rule 31: Procedure for Sending Notice of Tax Assessment Order Rule 32: Assessment and recovery of tax levied by unregistered persons Rule 33: Method of taxation of used goods Rule 34: Tax return to be submitted before filing appeal Rule 35: Circumstances beyond control Rule 36: Deadline for Application for Additional Customs Waiver Rule 37: Period of tax assessment Rule 38: XXXXXXX

Chapter - 8

Rule 39: Tax Deductible Rule 39A: Deduction of tax paid on damaged goods Rule 40: Other provisions relating to tax deduction Rule 41: Non-deductible goods or services Rule 42: Sales Tax Deduction Provisions Rule 43: Application to be made Rule 44: Provisions related to deduction of tax on second-hand goods Rule 45: Provisions relating to refund of tax Rule 46: According to the non-refundable Rule 47: Rate of interest

Chapter - 9

Rule 48: Taxable on imports Rule 49: Provisions relating to temporary importation Rule 50: The director general can supervise and manage Rule 51: Special Arrangements for Amounts Received on Imports

Chapter - 10

Rule 52: Provisions relating to withholding of property Rule 53: Provisions relating to auction sales Rule 54: Immediate auctioning Rule 55: Procedures for mining

Chapter - 11

Rule 56: To be purchased from a registered person Rule 57: For the purpose of clause (a) of sub-section (1) of section 25 of the Rule 58: Free Assistance and Information Rule 58A: XXXXX Rule 59: Argument regarding value added tax Rule 60: Format of Identity Card Rule 61: The Government of Nepal Ministry of Finance may prepare and issue the necessary guidelines for the implementation of the Guidelines Making Act Rule 62: Additions and changes in the schedule Rule 63: Repeal and salvage

Schedule - 1

अनुसूची 1: व्यावसायिक स्थायी लेखा नम्बरका लागि दरखास्त फाराम

Schedule - 2

अनुसूची 2: …………..

Schedule - 3

अनुसूची 3: स्थायी लेखा नम्बर दर्ता प्रमाणपत्र

Schedule - 4

अनुसूची 4: (नियम ११ को उपनियम (१) सँग सम्बन्धित)

Schedule - 5

अनुसूची 5: कर विजकको ढाँचा

Schedule - 5A

अनुसूची 5A: कर बीजकको ढाँचा

Schedule - 6

अनुसूची 6: संक्षिप्त कर विजकको ढाँचा

Schedule - 7

अनुसूची 7: मूल्य अभिवृद्धि कर लेखा

Schedule - 8

अनुसूची 8: खरिद खाता

Schedule - 9

अनुसूची 9: बिक्री खाता

Schedule - 10

अनुसूची 10: मूल्य अभिवृद्धि कर विवरण फाराम

Schedule - 11

अनुसूची 11: मूल्य अभिवृद्धि कर विवरण फाराम

Schedule - 12

अनुसूची 12: प्रारम्भिक कर निर्धारण आदेश

Schedule - 13

अनुसूची 13: काबुबाहिरको परिस्थितिमा दस्तुर मिन्हासम्बन्धी निवेदन

Schedule - 14

अनुसूची 14: र १५ ……

Schedule - 16

अनुसूची 16: कर कट्टीको फारम

Schedule - 17

अनुसूची 17: कुटनीतिज्ञले तिरेको कर फिर्ता माग गर्नेसम्बन्धी विवरण

Schedule - 17A

अनुसूची 17A: अनुसूची १७क अनुसूची 17A: अनुसूची १७क

Schedule - 18

अनुसूची 18: कर फिर्ता फाराम

Schedule - 18A

अनुसूची 18A: अनुसूची १८क.अनुसूची 18A: अनुसूची १८क.

Schedule - 19

अनुसूची 19: …………..

Schedule - 20

अनुसूची 20: ………….

Schedule - 21

अनुसूची 21: कर अधिकृतको परिचयपत्र

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