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Dt-25thJune,2014: CIRCULAR

As the Government of Mizoram has created a new rate of tax i.e 20% on tobacco and tobacco products in addition to the existing rates, In exercise of power conferred under Section 4(2)(b) of the Mizoram Value Added Tax Act, 2005 and for proper administration of the Mizoram Value Added Tax Act, 2005, all concerned are hereby informed that the column containing 1% tax rates in the return form (Form – 5) have been made as variable fields in VATSoft so as to enable the return filers to declare information under 1% tax rate or any other tax rates including a tax rate of 20% on tobacco and tobacco products, but excluding the existing 5% and 13.5% tax rate, under this column with immediate effect and until further order.

Return Form (FORM-5) Siam Danglam Hret A Ni:

Mizoram Sawrkar-in "Tobacco and tobacco related products" atan tax rate thar - 20% a siam tak avangin VATsoft-a return file-na (FORM-5) a 1% column chu tih danglam theih a dah a ni a. Vaihlo leh a kaihhnawih lam thil atan chuan 20% thlan mai tur a ni e. VAT rate dang 5% leh 13.5% tan erawh engmah tih danglam a awm lo ve.

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