Transcription of Value Added Tax Act No - IRD
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Value Added Tax Act No - IRD
Value Added Tax Act No 14 of 2002 (Incorporating Amendments up to 01. 01. 2014) ii TABLE OF SECTIONS Section Page 1. Short title and date of operation 1 CHAPTER I Impositions of Value Added Tax 2. Imposition of Value Added Tax 1 2A. Minister may vary the rates by order 10 3. Tax not be charged on wholesale or retain supply of goods 10 4. Time of supply 11 5. Value of supply of goods or services 12 6. Value of goods imported 15 7. Zero rating 15 8. Supplies and importation exempted from tax 16 9.
Value Added Tax Act - Consolidation 2014 2 as the case may be subject to the provision of section 2A, at the following rates — (i) for any taxable period commencing on or after August 1,
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