नियम ४७
Rate Of Interest
The rate of interest to be given by Government of Nepal for purposes of Sub-section (5) of Section 24 of the Act, shall be equal to the rate if interest given on governmental debenture of one-year term. Such interest amount shall be calculated only after Sixty days from the date of claim for refund pursuant to Sub-sections (3) and (4) of Section 24 of the Act.
Value Added Tax Rules, 2053 (1996)
परिच्छेद - २
नियम ३: Applications For Registrationनियम ४: Examination Of Applicationनियम ५: Issuance Of Certificate Of Registrationनियम ६: Entrepreneur Carrying On Small Transaction Not Required To Get Registeredनियम ७: Special Circumstance Where Transaction Has To Be Registeredनियम ८: Determination Of Amount Of Transactionनियम ९: To Give The Notice Of Change Of Placeनियम १०: Notice To Be Given To Change Nature Or Object Of Transactionनियम ११: Transfer Of Transactionनियम १२: Process Of Cancellation Of Registrationनियम १३: Use Of Registration Numberनियम १४: Issuance Of Duplicate Copy
परिच्छेद - ७
नियम २९: Power Of Tax Officer To Assess Taxनियम ३०: Tax, Additional Charge, And Interest Amount To Be Paidनियम ३१: Procedure Of Sending Notice Of Tax Assessment Orderनियम ३२: Assessment And Recovery Of Tax Collected By Unregistered Personनियम ३३: Method Of Assessment Of Tax Of The Goods Already Usedनियम ३४: Requirement Of Submission Of Tax Return Prior To Making Appealनियम ३५: Circumstance Beyond Controlनियम ३६: Time-limit To Make Application For Remission Of Additionalchargeनियम ३७: Period Of Tax Assessmentनियम ३८: Time-limit Of Collection Of Tax
परिच्छेद - ८
नियम ३९: Tax Deduction Allowedनियम ४०: Other Provision Relating To The Deductionनियम ४१: Goods Or Services In Respect Whereof Tax Deduction Not Allowedनियम ४२: Provision Relating To Deduction Of Sales Taxनियम ४३: Application To Be Madeनियम ४४: Provision Relating To Tax Deduction Of The Already Used Goodsनियम ४५: Provision Relating To Tax Refundनियम ४६: Non-refundableनियम ४७: Rate Of Interest
परिच्छेद - ११
नियम ५६: In Respect Of The Goods Or Services To Be Supplied Within Thekingdom Of Nepalनियम ५७: In Respect Of Diplomatic Privilegeनियम ५८: Free Assistance And Noticeनियम ५९: Pleading Relating To Value Added Taxनियम ६०: Format Of Identity Cardनियम ६१: Power To Frame Manualsनियम ६२: Alteration In Schedulesनियम ६३: Repeal And Saving