Sales Tax Act 1986

Arrangement of Sections

1. [30th June, 1986] [Commencement.]

2.

3. (b) a supplier supplies such services to consumers in the course of its business. Taxable goods and services

4.

5. (e) one representative of the Ministry charged with responsibility for matters relating to commerce; and

6. Subject to any direction that may be given by the Minister, the Committee shall fix its ow

7. (1)

8. (b) for resolving any conflict that may arise in the disbursement of revenue from the tax Administration of tax

9. (1) Any tax collected under section 8 of this Act shall be paid to the appropriate State a

10. The appropriate State authority may in writing authorise any person on its behalf-

11. (iii) to give such other assistance as may be required for the inspection; and

12. every person who was purporting to act in any such capacity as aforesaid,

13. The Minister may, with the approval of the National Council of Ministers, make regulations

14.

15. “taxable services” means the services listed in the First Schedule to this Act. Interpretation

SALES TAX ACT

1986

An Act to impose Sales Tax on certain Goods and Services. [1986 No.7.]

[30th June, 1986] [Commencement.]

[30th June, 1986] [Commencement.]

1. As from the commencement of this Act there shall be charged and payable a tax to be known as sales tax which shall be administered in accordance with the following provisions of this Act. Imposition of sales tax

2.

The tax shall be chargeable and payable on the goods and services listed in column A of the First Schedule to this Act at the rates specified in column B thereto where-

a manufacturer or importer supplies such goods to its accredited distributors or agents; or

(b) a supplier supplies such services to consumers in the course of its business. Taxable goods and services

3. There shall be established a committee to be known as the Sales Tax Committee (hereinafter in this Act referred to as “the Committee”) which shall be subject to the control of the Minister in the performance of its functions under this Act. Establishment of the Sales Tax Committee.

4.

The Committee shall comprise the following members, that is to say-