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Terminologies used in VAT
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Terminology Used in VAT

Taxpayer Identification Number

Every tax payer should register at the office of Directorate of General of Taxes to obtain a Taxpayer Identification Number, which will be unique to him/ her.

Taxable Period

Taxable period is equal to one calendar month or any other period that does not exceed three calendar months as stipulated in a decree by the Minister of Finance.

Taxable Year

Taxable Year is a calendar year unless the taxpayer adopts an accounting year, which is different from the calendar year.