Mizoram Sorkar-aTaxation Department chuan contractor ten awlsam zawka VAT (tax) an pek theihna turin Mizoram Value Added Tax Act, 2005 hnuaiah ‘COMPOSITION SCHEME FOR WORKS CONTRACT’ a duang chhuak a, May ni 24, 2013 atanga hman tan nghal a ni. He Scheme ang hian contractor ten an contract pumpui (total value of contract) atangin 2% chauh pe in awlsam takin tax an pe thei dawn a ni.
Ram chhung hmun dang te rualin April ni 1, 2005 atang khan Mizoramah pawh ‘VAT’ lak tan a ni a. He dan hman a nih phat atang khan contractor in a contract hna thawha bungrua (goods) a hman (hralh) atang pawhin ‘VAT’ hi lak a ni a. Amaherawhchu contractor ten an contract hna atanga tax an pek danah zangkhai zawk leh awlsam zawk siam tulin Sorkar chuan a hria a. MVAT Act Section 48 hmangin he Composition Scheme hi siam a ni ta a ni.
He Composition Scheme-in a tum chu contractor ten awlsam zawka tax an pek theina tur a ni a. He scheme hnuaia tax pe tute hian sumdawng dangte ang bawkin bungrua concessional rate-a lei nan Central Sales Tax Act, 1956 hnuaia declaration Form ‘C leh Mizoram Value Added Tax Act, 2005 hnuaia Waybill (Form 33) an hmang ve thei tho ang a. Amaherawhchu, Tax invoice pekchhuah leh dawn a ngai lo ang a, input tax credit (ITC) an hmu thei lo bawk ang. He scheme hnuaia tax petu chuan sumdawng dangte anga tax rate pangngaia tax pe lovin an contract value pumpui (total aggregate value of the works contracts) atangin tax 2% a pe thung ang.
Amaherawhchu he Scheme hi contractor te’n an hmang ngei ngei tur tihna a ni lova, an duhthlanna in an hmang thei ang a. He Scheme hman phalna hi kum khat zel a dam anga, an hmang chhunzawm duh a nih chuan kum tin tihnun thar leh zel tur a ni. He Scheme hmang tura duhthlanna (option) contractor-in a siam chuan kum khat chhung chu a hmang ngei tur a ni a. Kum laklawhah ama thuin a inhnukdawk thei lo thung2 ang. Amaherawhchu thu neitu (Assessing Authority) chuan chhan hrang hrang avangin kum laklawh ah permit a cancel sak thei thung ang. Chung chhan hrang hrang te chu - Contractor-in chhiah leh return hun tiam chhunga a pek lohvin; Contractor-in a chhiah pek tur a then a zar emaw, a vaia a chheprelh emaw, a chhiah pek kimlo leh diklo hmuh a nih in; Contractor-in MVAT Act dan a zawm lohvin.
He Scheme hman a nih hian Contractor atangin chhiah chhunluh pawh tha tura ngaih a ni a. Chhunluh a that chuan revenue hmuh pawh a pung tura beisei a ni.
He Scheme thar hi vawiin khan I&PR Auditorium-ah Commissioner of Taxes Lalthangliana Vuite, Deputy Commissioner of Taxes LH Rosanga, Asst. Commissioner of Taxes HK Lalhawngliana ten contractor-te ko khawmin an zirtir a. He hunah hian Mizoram chhunga Contractor 57 an kal a, he Scheme hi tha an ti hle.
