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    <title>Collection of tax at source.</title>
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      <description>Obligation placed on electronic commerce operators to collect a prescribed tax at source amount on the net value of taxable supplies made through them where consideration is collected by the operator, remit the amount to government, and furnish monthly and annual electronic statements; suppliers may claim credit for collected amounts, operator and supplier records are to be matched and discrepancies communicated, unrectified excess operator reported values may be added to supplier output tax with interest, and authorities may demand further supply and stock information with penalties for noncompliance.</description>
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