Mamun IM. 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. JOTA [Internet]. 2019 Aug. 19 [cited 2024 Sep. 19];5(2):97-112. Available from: https://jota.website/jota/article/view/65