Nozzs
मैले पनि मार्केट आहिले बिस्तारै सिक्दैछु ....as far as I know...export मा चाही VAT returns छ.... जुन हामीले daily तिर्छौ त्यो चाही सरकारको मा जान्छ....अब कुरो हामीले VAT तिरेको थाम बाट त्यो हिसाब ले जान्छ कि त्यो हिसाब गोलमाल हुन्छ त्यो चाही ताहा हुन्दैन.... There are a lot of loop holes. The restaurant might charge you VAT but it will not pay it to the govt. same with products you buy. But when you get a VAT bill you can add it to your account as expense ( consider you bought the stuff in your company's name) and if in case there is a VAT investigation and they check that it is not being paid...that company will get into trouble for giving u a fake VAT bill....
This is my understanding :) ....I hope this was helpful.