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    <title>Collection of tax at source.</title>
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    <description>Electronic commerce operators (not being agents) must collect an amount at a Government-notified rate not exceeding one per cent of the net value of taxable supplies where consideration is collected by the operator; remit collections within ten days after month-end; and file monthly and annual electronic statements of outward supplies, returns and amounts collected. Suppliers may claim credit for collected amounts; operator statements are matched with supplier returns, and unresolved discrepancies that show higher operator-declared supplies may be added to the supplier&#039;s output tax liability with interest. Authorities may require additional supply or stock information and noncompliance attracts penalties.</description>
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