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    <title>Collection of tax at source.</title>
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    <description>Electronic commerce operators (not agents) must collect a notified rate on the net value of taxable supplies where they collect consideration, remit the amount to Government within ten days after month-end, and file monthly and annual electronic statements detailing supplies, returns and amounts collected; statements may be rectified within prescribed limits subject to interest; supplier credit, matching of operator and supplier data, discrepancy communication and addition of unmatched amounts to supplier output tax with interest are provided; authorities may demand further supply or stock information, non-compliance attracts penalty.</description>
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