THE VALUE ADDED TAX ACT - TRA

(3) The provision of any loan, advance or credit.
(4) The operation of any current, deposit or savings account.
(5) The issue, allotment or transfer of ownership of equity or security
such as shares in companies and members interest in corporations and in
participatory security such as unit trusts.
(6) The issue, payment, collection or transfer of ownership of any note
or order of payment, cheque or letter of credit or notification of the issue of a
letter of credit.
(7) The issue, drawing, acceptance or transfer of ownership of a debt or
security including debentures, mortgages, loans and other debts in money.
(8) The supply or importation of currencies and travellers cheques to a
registered bank, bureau de change and other financial institutions.
10. Water
The supply of water, except bottled or canned or similarly presented
drinking water.
11. Funeral services
(1) The transportation and disposal of human remains.
(2) The arrangements for disposal of the remains of the dead.
Act No.6
of 2006
s.41
12. Petroleum products
(1) Aviation spirit, spirit type jet fuel and kerosene type Jet fuel (Jet
A-1)
(2) LPG gas and LPG cylinders.
(3) Petrol (MSP and MSR), diesel (GO), kerosene (IK), heavy
furnace oil (HFO), industrial diesel oil (IDO) and AVGAS.
13. Agricultural implements
Tractors for agricultural use, planters, harrows, combine harvesters,
fertilizer distributors, liquid or powder sprayers for agriculture, spades, shovels,
mattocks, picks, hoes, forks and rakes, axes and other tools of a kind used in
agriculture, horticulture or forestry.
14. Tourist services
Tourist guiding, game driving, water safaris, animal or bird watching,
park fees and tourist charter services and ground transport.
15. Postal supplies
The supply of postage stamps.
16. Aircraft
Act No.6
of 2006
s.41
(1) Aircraft, aircraft engines, parts and maintenance.
(2) Lease of aircraft.
17. Fishing gear
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