MAMUN, Iqtiaruddin Md. The Reduction of Presumptive Elements in VAT - A Comparative Analysis of the Value Added Tax (VAT) and Supplementary Duty Act, 2012, and the Value Added Tax (VAT) Act, 1991, of Bangladesh. Journal of Tax Administration, [S. l.], v. 5, n. 2, p. 97–112, 2019. Disponível em: https://jota.website/jota/article/view/65. Acesso em: 19 sep. 2024.