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Chapter 4 Value Added Tax

Part 1 General Provisions

 

Part 2 Tax Liability

 

Part 3 Tax Base

 

Part 4 Value Added Tax Rate

 

Part 5 Value Added Tax Exemption

 

Part 6 Taxpayer and Tax Calculation

 

Part 7 The Filing of Returns and Payment of Taxes

 

Part 8 Tax Credit and VAT Refund

 

Part 9 Value Added Tax Registration

 

Part 10 Tax Invoice, Debit Note, Credit Note

 

Part 11 Preparation of Report and Keeping of Evidence and Document

 

Part 12 Power of Assessment Official

 

Part 13 Fine and Surcharge

 

Part 14 Punishment

Last updated: 07.01.2021