Value Added Tax Act 2052 | मूल्य अभिवृद्धि कर ऐन २०५२

Table of Contents

Value Added Tax (VAT) Act 2052 was published on 20 March 1996 (2052.12.7). It was published to collect revenue effectively by managing the process of levying and recovering the value-added tax on all transactions including sale, distribution, transfer, import or export of goods or services. It helps to increase the mobilization of revenue by making effective the process of collection of revenue required for economic development of the country.


  • Calculation and determination of Value Added Tax (VAT).
  • Rules and procedure regarding registration in VAT and its cancellation.
  • List of VAT exempt items and 0% VAT attractive items.
  • Payment of VAT amount, VAT refund and VAT return.
  • Offence, Punishment and Fines related to VAT.

Source: PDF Copy of Value Added Tax Act 2052 , provided above was downloaded from Inland Revenue Department.

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