VAT Deduction at Source NBR Guideline

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-09/g~mK/2011 , 2011 wLª:| welq: g~j¨ ms - | 2011- Ges mswkøó Ab¨vb¨ wewa- Ges cÖPwjZ wewa- ó - 02| -18K): (1) miKvwi cÖwZôvb; (2) AvavmiKvwi cÖwZôvb; (3) ¯^vqZ¡kvwmZ cÖwZôvb; (4) GbwRI; (5) e¨vsK; (6) exgv; (7) 03| (K) RvZ -63/g~mK/2011 ZvwiL: 29 Ryb, 2011 Ges 6/g~ mK/2011 ZvwiL: 7 AvM÷, g~ μg. bs 01. Gm 002.00 15% 02. Gm 003.10 4.5% 03. Gm 003.20 WKBqvW© 4.5% 04. Gm 004.00 5.5% 05. Gm 007.00 15% 06. Gm 008.10 QvcvLvbv 15% 07. Gm 009.00 15% 08. Gm 010.10 1.5% 09. Gm 010.20 1.5% 10. Gm 014. 00 15% 11. Gm 020.00 15% 12. Gm 021.00 15% 13. Gm 024.00 wecY (L) wecY 14. Gm 028.00 Kzwiqvi (Courier) 15% 15. Gm 031.00 15% 16. Gm 032.00 4.5% 17. Gm 033.00 BRviv`vi 15% 18. Gm 034.00 4.5% 19. Gm 037.00 (Procurement Provider) 4% 20. Gm 040.00 wmwKDwiwU mvwf© m 4.5% 21. Gm 045.00 AvBb civgk©K 4.5% 22. Gm 048.00 cwienb wVKv`vi 23. Gm 049.00 hvbevnb fvov cÖ`vbKvix 4.5% 24. Gm 050.10 15% 25. Gm 050.20 MÖvwdK wWRvBbvi 15% 26. Gm 051.00 BwÄwbqvwis dvg© 15% 27. Gm 052.00 15% 28. Gm 053.00 15% 29. Gm 054.00 15% 30. Gm 058.00 15% 31. Gm 060.00 3% 32. Gm 065.00 2.25% 33. Gm 066.00 jUvwii wUwKU weμqKvix 15% 34. Gm 071.00 4.5% 35. Gm 072.00 wZôvb 4.5%

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Transcript of VAT Deduction at Source NBR Guideline

Page 1: VAT Deduction at Source NBR Guideline

-09/g~mK/2011 , 2011 wLª:|

welq: g~j¨ ms - |

2011-

Ges mswkøó Ab¨vb¨ wewa-

Ges cÖPwjZ wewa- ó

-

02| -18K):

(1) miKvwi cÖwZôvb; (2) AvavmiKvwi cÖwZôvb; (3) ¯vqZ¡kvwmZ cÖwZôvb; (4) GbwRI; (5) e¨vsK; (6) exgv; (7)

03|

(K) RvZ -63/g~mK/2011 ZvwiL: 29 Ryb, 2011 Ges 6/g~mK/2011 ZvwiL: 7 AvM÷,

g~j¨

µg. bs

01. Gm 002.00 15%

02. Gm 003.10 4.5%

03. Gm 003.20 WKBqvW© 4.5%

04. Gm 004.00 5.5%

05. Gm 007.00 15%

06. Gm 008.10 QvcvLvbv 15%

07. Gm 009.00 15%

08. Gm 010.10 1.5%

09. Gm 010.20 1.5%

10. Gm 014. 00 15%

11. Gm 020.00 15%

12. Gm 021.00 Cø 15%

13. Gm 024.00

wecY

(L) wecY

14. Gm 028.00 Kzwiqvi (Courier) 15%

15. Gm 031.00

15%

16. Gm 032.00 4.5%

17. Gm 033.00 BRviv`vi 15%

18. Gm 034.00 4.5%

19. Gm 037.00 (Procurement Provider) 4%

20. Gm 040.00 wmwKDwiwU mvwf©m 4.5%

21. Gm 045.00 AvBb civgk©K 4.5%

22. Gm 048.00 cwienb wVKv`vi

23. Gm 049.00 hvbevnb fvov cÖ`vbKvix 4.5%

24. Gm 050.10 15%

25. Gm 050.20 MÖvwdK wWRvBbvi 15%

26. Gm 051.00 BwÄwbqvwis dvg© 15%

27. Gm 052.00 15%

28. Gm 053.00 15%

29. Gm 054.00 15%

30. Gm 058.00 15%

31. Gm 060.00 3%

32. Gm 065.00 2.25%

33. Gm 066.00 jUvwii wUwKU weµqKvix 15%

34. Gm 071.00 4.5%

35. Gm 072.00 wZôvb 4.5%

Page 2: VAT Deduction at Source NBR Guideline

-t 02 t-

(L) -

KZ©b: -

Òg~mK-11Ó PvjvbcÎ _vKyK ev bv _vKzK

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Page 3: VAT Deduction at Source NBR Guideline

-t 03 t-

05| KiYxq:

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`vwLjcÎ cÖ`vb Kivi - mswkø

Ò

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Zv cÖ_g eÜbxi (. . .) Ò SD+VAT

jø mieivnKvix Òg~mK-

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Page 4: VAT Deduction at Source NBR Guideline

-t 04 t-

08| -01/g~mK/2000 ZvwiL: 23 Rvbyqvix, 2000; bw_ bs 6(6)g~mK bx: I

ev:/2010/257 ZvwiL: 27 RyjvB, 2010 Ges e¨vLvcÎ bs- -

7/g~mK/2011 ZvwiL: 18 AvM÷, 2011

¯^v¶wiZ/-

mwn`yj Bmjvg

cÖ_g mwPe (g~mK- )

Dc-cwiPvjK

1000(GK (cyw¯ÍKv A gy`ªb I gyw`ªZ Kwc mivmwi

bw_ bs 6(6)g~mK bx: I ev:/2010/130

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BDwbU (g~mK)|

15- &

21| Kwgkbvi, Kv÷gm&, G·vBR GÛ f¨vU (Avcxj), PÆMÖvg/AvÂwjK Kvh©vjq, XvKv|

Awa`ßi/g~mK

Awa`ßi

23|

24-27| cÖ_g mwPe (g~mK- -ev¯Íevqb)/(g~mK-AvBb I wePvi)/(g~mK-

XvKv|

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30| wØ

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wØZxq mwPe (g~mK-