VAT withholding/deduction/collection

A comprehensive list

Particulars of payments Service code Rate of VAT 1. Decorators and caterers S.002.00 15.00% 2. Motor vehicles garage and workshop S.003.10 4.50% 3. Dockyard S.003.20 4.50% 4. Construction firm S.004.00 5.50% 5. Advertising firm: S.007.00 i) Payments for advertisement in newspapers by government, semi-gov ernment, autonomous bodies, nationalised commercial banks and insurance 15.00% ii) All other banks, insurance, companies, NGOs, firms and individua ls excepting payment for classified advertisements in newspapers 9.00% iii) In all other cases 15.00% 6. Printing press S.008.10 4.50% 7. Travel agency S.016.00 15.00% 8. Auctioneer S.009.00 15.00% 9. Survey firm (on commission, fees and charges) S.020.00 15.00% 10. Courier and express mail service S.028.00 4.5% 11. Person/establishment/entity engaged in repairing and servicing VAT able goods S.0.31.00 15.00% 12. Consultancy and supervisory firm S.032.00 4.50% 13. Lessor (Izaradar) S.033.00 15.00% 14. Audit and accounting firm S.034.00 4.50% 15. Procurement provider S.037.00 2.25% 16. Security Service S.040.00 4.50% 17. Legal adviser S.045.00 4.50% 18. Transport contractor: S.048.00 i) Transportation of petroleum products 2.25% ii) Others 4.50% 19. Transportation service provider on hire (except taxi cab) S.049.00 4.50% 20. Architect, Interior designer or interior decorator and graphics designer S.050.00 4.50% 21. Engineering Firm S.051.00 15.00% 22. Directors fees for attending board meetings S.053.00 15.00% 23. Chartered aircraft and helicopter service provider on hire S.058.00 15.00% 24. Sale of goods on auction S.060.00 1.50% 25. Cleaning and maintenance services of floors, compounds, etc. S.065.00 2.25% 26. Sale of lottery tickets on commission S.066.00 15.00%