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Commissioner General’s Rules Nº 001/2007 of 15/06/2007 Implementing the Law Nº 16/2005 of 18/08/2005
A taxpayer or his representative fills in the declarations on official forms designed for each type of tax.
Commissioner General's Rules No 01-2001 of 01.08.2001 Governing VAT (Made under law No06/2001 of 20/
VAT declaration form: Rule 23
Law N° 06/2001 of 20.01.2001 on the Code of Value Added Tax.
VAT declaration form: Art. 39
Law N° 25/2010 of 28/05/2010 modifying and complementing law N°06/2001 OF 20/01/2001 on the code of
VAT declaration: Art. 1
Ministerial order nº001 of 13/01/2003 providing for value added tax rules and taxation procedure
Input Tax provisions: Art 26-29