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 5, no. 2 (August 19, 2019): 97–112. Accessed September 19, 2024. https://jota.website/jota/article/view/65.