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- 21:04, 18 August 2024 Oblitey talk contribs created page Value Added Tax (Amendment) Act, 2023 (Act 1107) (Created page with "==ARRANGEMENT OF SECTIONS== :1. Section 3 of Act 870 amended :2. Sections 47D and 47E inserted :3. Section 48 of Act 870 amended :4. First Schedule to Act 870 amended :5. Second Schedule to Act 870 amended ==PURPOSE== AN ACT to amend the Value Added Tax Act, 2013 (Act 870) to provide for a flat rate of tax on the rental of commercial premises other than commercial rental establishments; to provide for a flat rate of tax on the supply of immovable property by an estate d...")