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| Name | Duty of Value Added Tax Payers to file and pay Value Added Tax |
|---|---|
| Description | Tax payers must properly, fully, accurately and timely calculate, file and pay Value Added Tax, including calculation of deductions and refunds |
| Comments | - |
| Validity From | 23-07-2014 |
| Validity To | 31-12-9999 |
| Reference | Article 43 |
| Status | Active |
| Measure Type | Other measures |
| Agency Name | Ministry of Finance |
| Legal Document | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 |
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