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