Official law and reference directory
Official Circulars, Notices, Procedures & Administrative Guidance
Find the relevant law and edition, then read its amendments and related guidance. The current publication notes and official archive links below help you build a source file for the right period.
Current publications and version notes
| Document | Edition / period | How to use it |
|---|---|---|
| IRD — Nonresident electronic-service VAT procedure, 2079, third amendment 2082 | Procedure 2079, Third Amendment 2082; clarification 3 Bhadra 2083 | The identified provisions are addressed in the linked guidance; check the complete applicable document before an individual filing. |
| IRD — VAT Act 2052, consolidated through Finance Act 2082 | Procedure 2079, Third Amendment 2082; clarification 3 Bhadra 2083 | The identified provisions are addressed in the linked guidance; check the complete applicable document before an individual filing. |
| IRD — Nonresident digital-service VAT clarification, 3 Bhadra 2083 | Procedure 2079, Third Amendment 2082; clarification 3 Bhadra 2083 | The identified provisions are addressed in the linked guidance; check the complete applicable document before an individual filing. |
| IRD — Luxury Fee Procedure 2083 (publication page) | Procedure 2083, listed 13 Asoj 2083; current invoice notice separately listed | Publication/index identified. This entry is not a verification of every clause, rate or procedural step in the attachment. |
| IRD — Other notices and procedures | Procedure 2083, listed 13 Asoj 2083; current invoice notice separately listed | Publication/index identified. This entry is not a verification of every clause, rate or procedural step in the attachment. |
| IRD — Luxury-fee invoice-format notice | Procedure 2083, listed 13 Asoj 2083; current invoice notice separately listed | Publication/index identified. This entry is not a verification of every clause, rate or procedural step in the attachment. |
Official archive and related sources
- IRD Standard Operating Procedures
Inland Revenue Department (IRD) — official archive or publication entry point
- IRD Directives
Inland Revenue Department (IRD) — official archive or publication entry point
- IRD Forms and Formats
Inland Revenue Department (IRD) — official archive or publication entry point
- IRD Press Releases and Notices
Inland Revenue Department (IRD) — official archive or publication entry point
Read the accompanying guide
Choose the right edition
Start with the transaction date or reporting period. Read the document’s amendment list, commencement provisions and later notices. An older consolidated law and a current Finance Act may both be needed. An archive listing or publication date alone does not establish that a provision applies to every taxpayer.
This is a curated source directory. Historical editions remain at the issuing authority’s archive; it does not represent a complete locally stored collection.
Latest update
- 13 October 2026
Editor: C.M. & Associates
Reviewed the resource directory, its article mapping and source-period guidance. Clarified source labels and public wording where needed. Earlier source-check dates and any stated limitations remain applicable.