Value Added Tax Act, 2025 (Act 1151) - Revision history

Oblitey at 18:51, 15 March 2026

2026-03-15T18:51:10Z

← Older revision		Revision as of 20:51, 15 March 2026
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	====60. Date of ~~paymnent~~ of Tax====		====60. Date of payment of Tax====
	(1) The payment of the Tax due for a tax period shall be made to the Commissioner-General not later than the date the tax return referred to in subsection (5) of section 59 is required to be submitted.		(1) The payment of the Tax due for a tax period shall be made to the Commissioner-General not later than the date the tax return referred to in subsection (5) of section 59 is required to be submitted.

Oblitey at 18:48, 15 March 2026

2026-03-15T18:48:21Z

← Older revision		Revision as of 20:48, 15 March 2026
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	:(c) an organisation,		:(c) an organisation,
	:(d) a Government agency, or		:(d) a Government agency, or
	:(e) any other person who has obtained a relief from or a refund of the Tax on the importation or domestic acquisition of the goods.		:(e) any other person
			who has obtained a relief from or a refund of the Tax on the importation or domestic acquisition of the goods.


Line 820:		Line 821:
	(8) A person who		(8) A person who
	:(a) fails to provide a tax credit note or tax debit note as required under this Act, or		:(a) fails to provide a tax credit note or tax debit note as required under this Act, or
	:(b) provides a tax credit note or tax debit note otherwise than as required by this section is, in addition to the penalty imposed under subsection (1) of section 66, liable to a penalty of three times the amount of the Tax involved or two hundred and fifty currency points, whichever is greater.		:(b) provides a tax credit note or tax debit note otherwise than as required by this section
			is, in addition to the penalty imposed under subsection (1) of section 66, liable to a penalty of three times the amount of the Tax involved or two hundred and fifty currency points, whichever is greater.

Oblitey at 18:22, 15 March 2026

2026-03-15T18:22:56Z

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Oblitey: /* 72. Interpretation */

2026-03-15T18:03:06Z

72. Interpretation

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Oblitey: /* 72. Interpretation */

2026-03-15T17:13:50Z

72. Interpretation

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Oblitey: /* ACT */

2026-03-15T16:47:10Z

ACT

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2026-03-15T15:45:39Z

ACT

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Oblitey: /* ACT */

2026-03-15T15:24:14Z

ACT

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Oblitey: Created page with "==ARRANGEMENT OF SECTIONS== ''Value Added Tax'' :1. Imposition of Value Added Tax :2. Persons liable to pay the Tax :3. Rate of the Tax ''Taxable Person and Taxable Activity'' :4. Taxable person :5. Taxable activity ''Registration'' :6. Persons required to register :7. Exceptions regarding thresholds and period for registration :8. Period for becoming a taxable person :9. Notice of registration :10. Certificate of registration :11. Notice of registration or cancellatio..."

2026-03-15T14:49:07Z

Created page with "==ARRANGEMENT OF SECTIONS== ''Value Added Tax'' :1. Imposition of Value Added Tax :2. Persons liable to pay the Tax :3. Rate of the Tax ''Taxable Person and Taxable Activity'' :4. Taxable person :5. Taxable activity ''Registration'' :6. Persons required to register :7. Exceptions regarding thresholds and period for registration :8. Period for becoming a taxable person :9. Notice of registration :10. Certificate of registration :11. Notice of registration or cancellatio..."

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