Rule 51
Special Provision Of Amount Received On Importation
(1) All the tax amount collected at the custom point for purposes of Section 24 and 25 of the Act has to be deposited in the value-added tax fund account daily and the Customs Office has to send details thereof to the nearby Value Added Tax Office within Three days.
(2) Such amount as order by the Department shall be refunded from the amount deposited in the fund as referred to in Sub-rule (1) and the remaining amount has to be deposited in the specified revenue accounts daily.
(3) The procedure for operation of the fund, opening bank account, debiting the fund and depositing the revenue shall be as prescribed by the Office of the Comptroller General.
(2) Such amount as order by the Department shall be refunded from the amount deposited in the fund as referred to in Sub-rule (1) and the remaining amount has to be deposited in the specified revenue accounts daily.
(3) The procedure for operation of the fund, opening bank account, debiting the fund and depositing the revenue shall be as prescribed by the Office of the Comptroller General.