You can change place of your business concern by applying to the Commissioner in VAT-2.7 Form, 15 (Fifteen) days before transfer of the place of business, subject to justification of such application. Single registration is enough for all companies/Branch under a group (if same economic activity).This is called central registration. If separate branch mcw88 take separate registration, separate accounts must be maintained.

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Which topics will save of records Taxpayers?

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In case of online application registration will be available instantaneously. No documents shall be required to be submitted during registration or enlistment. Application for VAT registration or enlistment shall have to be submitted in VAT- 2.1 Form (in applicable cases, in Form VAT-2.2). There is no need for obtaining registration or enlistment for exempted economic activities.

Tax Types

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How VAT is levied?

But if you so desire, you may also maintain copy manually along with the digital method simultaneously. No documents other than the Tax Payer’s Return (Form VAT-9.1 or 9.2) and purchase-sale information (Form VAT-6.20) are required to be sent to the VAT office. The VAT related documents should be maintained up to 5(Five) years in order to facilitate assessment of tax. The original supplier of the telecommunication service is the supplier of telecommunication. Telecommunication goods having value paid in advance are the telecommunication goods in which cases their value have been paid in advance by any telecommunication supplier through his agent.

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As an intermediary procedure, the producer, the supplier, all, at every levels of sale, shall realize VAT on behalf of the Government and deposit to the Government treasury. VAT will be levied at the rate of 15% on all imports and supplies except on goods and services waived under the provisions of the First Schedule of the law. To MCW app login in, use your username and password provided during registration, and in case you forget your credentials, use the password recovery feature available directly in the app.

According to law, conducting lottery, lucky draw, housie, raffle draw or any such enterprise is taxable. That is, final consideration of the sold ticket shall be the value of the ticket. If the advance tax be paid by the non registered person or non listed person, he can claim it to the commissioner. Advance tax is tax paid by registered, on registered and enlisted person on the imported merchandise at the time of import. In case of imported goods, if no tax other than Import Duty is levied, value on which Import Duty is imposable, shall be the VAT imposable price of the said goods or service.