Persons entitled to levying Value Added Tax | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Place of Payment of Value Added Tax for Imported Goods | Other measures | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Preparation of annual financial report in accordance with Article 5 of the Ministerial Instruction
On Tax Revenue Collection Management No: 3281/MoF | Other measures | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Prohibition on Bribery and Collusion | Prohibition | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Prohibition on bribery and defrauding the States | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Prohibition on conspiracy and encouraging offences related to Value Added Tax | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Prohibition on harming Tax Authority Staff or Tax Payers | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Prohibition on humiliating, threating and using violence against customs authorities | Prohibition | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Prohibition on Investors regarding delayed commencement of construction in excess of 2 years from receiving authorization | Prohibition | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
Prohibition on Investors regarding leasing and/or sales services with unregistered businesses | Prohibition | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
Prohibition on Investors regarding transferring ownership without authorization of the Shopping Center and Department Store Management Authority | Authorization / permit requirements | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
Prohibition on Refusal to provide information | Prohibition | Ministry of Finance | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 | 31-12-9999 |
Prohibition on Service Providers regarding extending buildings and premises without authorization | Authorization / permit requirements | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
Prohibition on Service Providers regarding facilitating, recommending or enticing business operators | Prohibition | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
Prohibition on Service Providers regarding the use of shopping centres and department stores for entertainment and gambling | Prohibition | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
Prohibition on Service Providers regarding use of Enterprise Registration Certificate by other parties | Prohibition | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |
Prohibition on the destruction of data and evidence, concealment and falsification of information | Prohibition | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Prohibition on the falsification of invoices, receipts and other documents | Prohibition | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Prohibition on the use of more than one Tax Information Number for the lifespan of the operation of the Business | Prohibition | Ministry of Finance | Ministerial Instruction On Tax Revenue Collection Management No. 3281/MOF, dated 6 October 2014 | 31-12-9999 |
Prohibition on undertaking construction activities without permission from the Shopping Center and Department Management Authorization | Authorization / permit requirements | Ministry of Industry and Commerce | Decision On Shopping Centers and Department Stores No. 1950/MOIC.DTD, dated 22 September 2015 | 31-12-9999 |