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.