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| Name | Filing of Value Added Tax Return |
|---|---|
| Description | Individuals, 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 |
| Comments | - |
| Validity From | 23-07-2014 |
| Validity To | 31-12-9999 |
| Reference | Article 36 |
| Status | Active |
| Measure Type | Administrative Requirements |
| 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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