THE VALUE ADDED TAX ACT - TRA
THE VALUE ADDED TAX ACT - TRA
THE VALUE ADDED TAX ACT - TRA
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CHAPTER 148<br />
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<strong>THE</strong> <strong>VALUE</strong> <strong>ADDED</strong> <strong>TAX</strong> <strong>ACT</strong><br />
_________________<br />
[PRINCIPAL LEGISLATION]<br />
ARRANGEMENT OF SECTIONS<br />
Section<br />
Title<br />
PART I<br />
PRELIMINARY PROVISIONS<br />
1. Short title.<br />
2. Interpretation.<br />
PART II<br />
IMPOSITION OF AND LIABILITY TO <strong>VALUE</strong> <strong>ADDED</strong> <strong>TAX</strong><br />
3. Imposition of VAT.<br />
4. Scope of VAT.<br />
5. Taxable supplies.<br />
6. Time of supply.<br />
7. Place of supply.<br />
8. Rate of VAT.<br />
9. Zero-rating.<br />
10. Exemptions.<br />
11. Special reliefs.<br />
12. Amendment of the Schedules.<br />
13. Taxable value.<br />
14. Taxable value of imported goods or services.<br />
15. [Repealed.]<br />
16. Tax deductions and credits.<br />
17. Payment and repayment of tax.<br />
PART III<br />
INPUT <strong>TAX</strong><br />
PART IV<br />
REGIS<strong>TRA</strong>TION AND DEREGIS<strong>TRA</strong>TION<br />
18. Register.<br />
19. Registration.<br />
20. Certificate of Registration and Taxpayer Identification Numbers, etc.<br />
21. Cancellation of registration.<br />
22. Business carried on in divisions or branches or by unincorporated bodies, etc.<br />
23. Changes in business circumstances.<br />
2
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