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COMMON VAT AGREEMENT
Chapter 10
Chapter 10 Articles
Explore all articles under Chapter 10.
Chapter 10 / Part 1
Article 50 - Mandatory Registration
Chapter 10 / Part 1
Article 51 - Voluntary Registration
Chapter 10 / Part 1
Article 52 - Calculating the Value of Supplies
Chapter 10 / Part 1
Article 53 - Tax Identification Number (TIN)
Chapter 10 / Part 1
Article 54 - Deregistration
Chapter 10 / Part 2
Article 55 - Issuance of the Tax Invoice
Chapter 10 / Part 2
Article 56 - Contents of Tax Invoice
Chapter 10 / Part 2
Article 57 - Amendment of Invoices (Credit Notes)
Chapter 10 / Part 2
Article 58 - Special Provisions
Chapter 10 / Part 3
Article 59 - Retention Period for Tax Invoices, Records and Accounting Documents
Chapter 10 / Part 4
Article 60 - Tax Period
Chapter 10 / Part 4
Article 61 - Submission of Tax Returns
Chapter 10 / Part 4
Article 62 - Amendment of Tax Returns
Chapter 10 / Part 5
Article 63 - Payment of Tax
Chapter 10 / Part 5
Article 64 - Payment of Tax on Imports
Chapter 10 / Part 5
Article 65 - Tax Refunds