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The said Tax shall be considered as Arrear Tax if not paid within specified time. In order to conduct Supply under Supervision, the Commissioner, by order, shall constitute one or more teams comprising one or more officers and staff. Such order by the Commissioner shall specify venue, time and duration of the Supervision. The Supervision Team, before starting with the Supervision, shall inspect the place of supply and submit a preliminary report to the Commissioner in From VAT-13.1. Or, if the purpose of forfeiture is served by photocopies of the forfeited records or documents, original records or documents can be returned preserving the photocopies. The forfeited records or documents can be returned after fulfilling the purpose of forfeiting.
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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. The nonresident individual furnish all data in form Mushok 3.4 to the commissioner about the agent.
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