VAT Deduction at Source (VDS)– VAT Form 6.6

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  • VAT Deduction at Source (VDS)– VAT Form 6.6

      VAT deduction at source entity

  • The VDS organizations are the Government Entities, a Non-government Organization approved by the NGO Affairs Bureau, Banks-MFIs, Insurance companies, a Post-Secondary Educational Institution, a Public Limited companies, an establishment registered under a LTU (VAT)

      In each case Deduction At Source is Applicable

  • The lower rate or specific amount of tax of the standard VAT 15% rate applies when buying a product or service
  • Any supply provided without invoice VAT 6.3 ( Special Method is applicable).
  • Licenses, Registration, Permits, Revenue Sharing, Agreements etc. (Issuing company)
  • Purchase in tender, Contract, or Similar Manner.
  • Placement and establishments rentals (Renters) 

      In any case the deduction at source is not Applicable

  • Supply of exempted goods on the first schedule of Law
  • Zero Rate and deem Export supply
  • 15% Standard rate of Supply
  • Fuel, Gas, Water, Electricity, Telephone and Mobile Service