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    <title>Collection of tax at source.</title>
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    <description>Electronic commerce operators collecting payment for supplies through their platforms must deduct tax at a notified rate not exceeding one per cent of the net value of taxable supplies, remit that amount to the Government within ten days after the month-end, and furnish prescribed monthly and annual electronic statements; suppliers may claim credit for amounts so collected and operator statements are matched with supplier returns, with unresolved discrepancies added to the supplier&#039;s output tax liability and subject to interest.</description>
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