Requirement for short term lease to be maximum of 5 years | Numerical restrictions (duration license) | Land inspection Authority | Prime Minister’s Decree on the Leasing of State Land No. 135/PM, dated 25 May 2009 | 31-12-9999 |
Approved lease or concession of state owned land is zoned | Zoning restrictions | Land inspection Authority | Instruction As regards the implementation of decree on state-owned land approval for lease or concession No. 20/PMO.NLMA, dated 9 April 2010 | 31-12-9999 |
Requirement for approval for lease or concession of state owned land | Authorization / permit requirements | Land inspection Authority | Instruction As regards the implementation of decree on state-owned land approval for lease or concession No. 20/PMO.NLMA, dated 9 April 2010 | 31-12-9999 |
Prohibition on harming Tax Authority Staff or Tax Payers | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Prohibition on Refusal to provide information | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Prohibition on Value Added Tax Payers to violate laws and regulations | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Prohibition on Value Added Tax Payers to destroy information and provide partial or inaccurate documents and information | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Prohibition on Value Added Tax Payers to falsify documents related to Value Added Tax | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Prohibition on Value Added Tax Payers to issue bribes or collude defrauding the State | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Prohibition on Value Added Tax Payers to slander, threaten or harm Tax Authorities and Officer | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Prohibition on Value Added Tax Payers to use unsanctioned invoices | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Rates of Value Added Tax to be levied | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Registration in the Value Added Tax System | Administrative Requirements | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Accounts Keeping for entities under the Value Added System | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Adherence to Accounting and Invoicing Standards | Performance requirements (mandatory) | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Availability and accessibility of documents | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Date of Payment of Value Added Tax for Domestic Operators | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Documentation to be accompanied with Value Added Tax Refund Request in cases of errors | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Documentation to be accompanied with Value Added Tax Refund Request made by Business Operators under the Value Added Tax System | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Documentation to be accompanied with Value Added Tax Refund Request made by Business Operators who have merged, separated, terminated or bankrupt businesses | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |