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 humiliating, threating and using violence against customs authorities | Prohibition | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Period of time for presenting documents for registration | Administrative Requirements | Ministry of Finance | DECREE on Document Registration No. 52/PM, dated 13 March 1993 | 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 the destruction of data and evidence, concealment and falsification of information | Prohibition | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Prohibition on the falsification of invoices, receipts and other documents | Prohibition | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Prohibition on the use of more than one Tax Information Number for the lifespan of the operation of the Business | Prohibition | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 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 |
Requirement for a Tax Identification Number | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 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 |
Application for Tax Identification Number | Administrative Requirements | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 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 |