Transcription of VALUE ADDED TAX ACT, 2014
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VALUE ADDED TAX ACT, 2014
VALUE ADDED TAX ACT, 2014 Arrangement of SectionsSectionPART I title and II IMPOSITION AND LIABILITY FOR PAYMENT OF VALUE ADDED of liable to pay and account for of supplies and exempt to Port licensees in certain on unpaid tax treated as III of the VALUE ADDED Tax and powers of the cards and oaths of may give policy fines and warning Rules and VAT IV for of taxable person remains liable to pay and account for must display certificate of of change of and suspension of open to the V SUPPLIES OF GOODS AND relating to a supply of relating to a supply of of supplies of goods and services in special relating to time of relating to place of of place of supply in special of the VALUE of a taxable of the consideration for
VALUE ADDED TAX ACT, 2014 “goods” means real or tangible personal property and utilities but does not include money; “Government” means the Government of the Commonwealth of The Bahamas and includes a ministry, department, statutory body, agency, local government council, or other entity of Government;
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