नियम ३८
Time-limit Of Collection Of Tax
In counting the time-limit as referred to in Sub-section (2) of Section 21 of the Act, in cases where an appeal
has been filed, the period from the date of such appeal to the date of decision shall not be included.
has been filed, the period from the date of such appeal to the date of decision shall not be included.
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