Frequently Asked Questions on VAT

Last updated on 18 February, 2019


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What are the transitional provisions under VAT?

Transitional provisions are rules specified by the NBR to help taxpayers with the transition to VAT. The NBR has provided transitional provisions for imports, supply of goods and services that took place after the VAT law came into effect. Transitional provisions are also applicable for contracts signed before 1st of January, 2019.

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