Value Added Tax Act, 2052 (1996)

Whereas, it is expedient to make the process of revenue collection effective by levying the Value Added Tax on all kinds of transactions including sale, distribution, transfer, import or export of goods and services and recovering the tax through a systematized process for increasing the mobilization of revenue needed for economic development of the country;

Whereas, it is expedient to make the process of revenue collection effective by levying the Value
Added Tax on all kinds of transactions including sale, distribution, transfer, import or export of
goods and services and recovering the tax through a systematized process for increasing the
mobilization of revenue needed for economic development of the country;

Source: ird

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