Transfer Of A Business As A Going Concern (Nepal)

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Commentary

32 Nepal

VAT is not levied on the sale of a business by a registered person to another registered person or on the transfer

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Small business exemption (Greece)

Simplified invoices (Italy)

Option to tax (New Zealand)

Administration (Belgium)

Tour operators margin scheme (Sweden)

Accounting records (Austria)

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Transfer of a business as a going concern (Nepal)

32 Nepal

Small business exemption (Greece)

Simplified invoices (Italy)

Option to tax (New Zealand)

Administration (Belgium)

Tour operators margin scheme (Sweden)

Accounting records (Austria)

Liability for GST and pricing (Australia)

South Africa - VAT submission guide

Simplified invoices (Nepal)

Norway - VAT registration guide

Self-revision surcharge (Hungary)

Transfer of a business as a going concern (Mexico)

Transfer of a business as a going concern (Kenya)

Refunds (Belgium)

EC sales lists – recapitulative statements (Belgium)

Italy - VAT submission guide

Sweden - VAT registration guide

Appendix 52B: VAT exemptions (Turkey)

Bulgaria - VAT registration guide

Kenya - VAT registration guide

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Transfer of a business as a going concern (Nepal)

32 Nepal

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