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Table Of Contents

1 Definitions
2 Open market value
3 Supply
4 Taxable activity
5 Act to bind State
6 Imposition of value-added tax
7 Time of supply
8 Value of supply
9 Zero rating
10 Exempt supply
11 Time of import
12 Value of import
13 Exempt import
14 Import declaration and payment of tax
15 Registration
16 Application for registration
17 Cancellation of registration
19 Rules relating to input tax
20 Post-sale adjustments
21 Tax invoices
22 Tax credit notes and tax debit notes
23 Tax period
24 Returns
25 Assessments
26 General provisions relating to assessments
27 Objections
28 Appeals
29 Burden of proof
30 Due date for payment of tax
31 Tax as a debt due to the State
32 Security
33 Preferential claim to assets
34 Seizure of goods
35 Recovery of tax from recipient of supply
36 Recovery of tax from third parties
37 Duties of receivers
39 Interest on delayed refunds
41 Persons acting in a representative capacity
42 Power to appoint agent
43 Branches and divisions
44 Bodies of persons (other than incorporated companies)
45 Death or insolvency of, or property mortgaged by, registered person
46 Trustee
47 Interpretation
48 Record-keeping
49 Access to records and computers
50 Notice to obtain information or evidence
51 Records not in English language
52 VAT registration number
53 Interest
54 Offences relating to registration and tax period
56 Failure to furnish returns, import declarations or other documents
57 Failure to comply with recovery provisions
58 Failure to maintain proper records
59 Failure to comply with demand or provide reasonable assistance
60 Failure to comply with a section 50 notice
61 Improper use of VAT registration number
62 False or misleading statements
63 Obstructing taxation officers
64 Offences by taxation officers
65 Offences by companies
66 Penalty for failure to register
67 Penalty for failure to furnish returns or import declarations
68 Penalty for failure to pay tax when due
69 Penalty in relation to records
70 Penalty for making false or misleading statements
71 Recovery of penalties
72 Administration of Act
73 Exercise of powers and performance of duties
74 Secrecy
76 Service of notices and other documents
77 Tax-inclusive pricing
78 Variation of consideration on a change in rate of tax
79 Application of increased or reduced tax rate
80 Schemes for obtaining tax benefits
81 Currency conversion
82 International tax agreements
83 Arrangements to overcome difficulties or anomalies
84 Regulations
85 Variation in rate of tax and amendment of penalties
86 Repeal of laws, and interpretation
87 Transitional arrangements
88 Short title and commencement
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Published by Alynsia Platt

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Published by: Alynsia Platt on Mar 07, 2011
Copyright:Attribution Non-commercial


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