Arrangement of Sections
PART I
Imposition, etc., of Value Added Tax
1. Imposition, etc., of Value Added Tax.
2. Taxable goods and services.
3. Goods and services exempt.
4. Rate of tax.
5. Value of taxable goods and services.
6. Value of imported goods.
PART II
Administration
7. Administration of the tax.
8. Registration.
9. Registration by Government Ministries, etc., as agents of the Board.
10. Registration by non-resident companies.
11. Records and accounts.
PART Ill
Returns, remittances, recovery and refund of tax
12. Payment of tax by taxable person.
13. Remission of tax collected by Government Ministries, etc.
14. Collection of tax by taxable person.
15. Taxable person to render returns.
16. Remission of tax.
17. Allowable input tax, etc.
18. Effect of failure to render returns.
19. Effect of non-remittance of tax.
20. Recovery of tax.
PART IV
Value Added Tax Technical Committee
21. Establishment and composition of the Value Added Tax Technical Committee.
22. Functions.
23. Proceedings.
24. Staff.
PART V
Offences and penalties
25. Furnishing of false document, etc.
26. Evasion of tax.
27. Failure to make attribution.
28. Failure to notify change of address.
29. Failure to issue tax invoice.
30. Resisting, etc., an authorised officer.
31. Issuing of tax invoice by an unauthorised person.
32. Failure to register.
33. Failure to keep proper records and accounts.
34. Failure to collect tax.
35. Failure to submit returns.
36. Aiding and abetting commission of offence, etc.
37. Offence by body corporate, etc.
PART VI
Miscellaneous
38. Powers of Minister to vary Schedules.
39. Power of inspection.
40. Distribution of revenue.
41. Appointment of agent for manufacturer or importer.
42. Signification.
43. Forms.
44. Regulations.
45. Repeal.
46. Interpretation.
47. Short title.
SCHEDULES
FIRST SCHEDULE
Goods and services exempt
SECOND SCHEDULE
Establishment of Value Added Tax Tribunal
VALUE ADDED TAX ACT
An Act to impose and charge Value Added Tax on certain goods and services and to provide for the administration of the tax and matters related thereto.
[Commencement.] [1st December 1993]
PART I - IMPOSITION, ETC. OF VALUE ADDED TAX
1. Imposition, etc. of Value Added Tax.
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