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NameFiling of Value Added Tax Return
DescriptionIndividuals, legal entities and organization that operate businesses under the Value
Added Tax system are obligated to file a Value Added Return with a table that reports the use of invoices on a monthly basis and shall not be later than the 15th of the following month or on quarterly basis not later than the 15th of the first month of the following quarter to the competent tax authority
Validity From23-07-2014
Validity To31-12-9999
ReferenceArticle 36
Measure TypeAdministrative Requirements
Agency NameMinistry of Finance
Legal DocumentLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014
This measure applies to Service