VALUE ADDED TAX

CHAPTER 42:02
VALUE ADDED TAX

ARRANGEMENT OF SECTIONS

    SECTION

PART I
PRELIMINARY

    1.    Short title

    2.    Interpretation

    3.    Application of this Act to partnerships

    4.    Application of this Act to unincorporated organizations

    5.    Application of this Act to groups of companies

    6.    Application of this Act to Government agencies

PART II
IMPOSITION OF VALUE ADDED TAX

    7.    Imposition of Value Added Tax

    8.    Persons liable to pay Value Added Tax

    9.    Rate of Value Added Tax

PART III
TAXABLE PERSON

    10.    Taxable person

    11.    Registration as taxable person

    11A.    Use of information technology

    11B.    Registration as user of Value Added Tax computerized system

    11C.    Cancellation of registration

    11D.    Supply, operation and service of electronic fiscal devices

    12.    Register and particulars of taxable persons

    13.    Change in business

    14.    Cancellation of registration

PART IIIA

    14A.    

PART IV
SUPPLY OF GOODS AND SERVICES

    15.    Supply of goods

    16.    Supply of services

    17.    Mixed supplies

    18.    Supply by agent

PART V
TAXABLE SUPPLIES

    19.    Taxable supply

    19A.    Taxable person in mining project

    20.    Exempt supply

    21.    Zero-rated supply

    22.    Exempt import

    23.    Relief supply

PART VI
TIME AND PLACE OF SUPPLY

    24.    Time of supply

    25.    Issue of an electronic fiscal device generated tax invoice or a tax invoice

    26.    Place of supply

PART VII
TAXABLE VALUE

    27.    Value of taxable supply

    28.    Taxable value for determining Value Added Tax on imported goods

    29.    Adjustments

PART VIII
DEDUCTION OF INPUT TAX AND REFUNDS

    30.    Credit for deductible input tax

    31.    Refund or credit of excess tax paid

    32.    Deductible tax for mixed taxable and exempt supply

    33.    Time for payment of refund

PART IX
TAX RETURNS, RECORDS AND ASSESSMENT

    34.    Submission of tax return and date of payment of Value Added Tax

    35.    Records to be kept for purposes of Value Added Tax

    36.    Assessment of Value Added Tax and correction of return

PART X
RECOVERY OF DUE VALUE ADDED TAX, INTEREST AND OTHER LIABILITIES

    37.    Recovery of Value Added Tax due

    37A.    Manner of paying Value Added Tax

    38.    Payment of interest on outstanding Value Added Tax

    39.    Garnishment

    40.    Distraint for liability

    41.    Recovery in respect of a person under liquidation

    42.    Payment of Value Added Tax into Consolidated Fund

PART XI
APPEALS

    43.    Appeal to decision of an officer other than the Commissioner General

    44.    Appeal to court

PART XII
OFFENCES AND PENALTIES

    45.    Failure to register

    45A.    Unlawful use of Value Added Tax computerized system

    45B.    Falsification, damage or impairment of record or information

    46.    Failure to issue a tax invoice

    46A.    Failure to use electronic fiscal device

    46B.    Fraudulent use of electronic fiscal device

    46C.    Tampering with electronic fiscal device and software

    46D.    Failure to comply with any obligation as a user or supplier

    46E.    Failure to demand or keep a fiscal receipt

    46F.    

    47.    False or misleading statement

    48.    Falsification and alteration of documents

    49.    Evasion of Value Added Tax payment

    50.    Failure to maintain proper records

    51.    Obstruction etc., of officer of the Authority

    51A.    Obstruction etc., of a customer

    52.    Offences relating to officers

    53.    Protection of officers

    54.    Relationship of the Authority and other public services

    55.    Taking of samples

    56.    Power of inspection and warrants

    57.    Power to seal off premises

    58.    Provision of information

    59.    Penalty for unauthorized collection of Value Added Tax

    60.    General penalty

    61.    Compounding of offences

PART XIII
MISCELLANEOUS

    62.    Evidence in proceedings

    63.    Regulations

    64.    Directives and other powers of the Commissioner General

    65.    Consequential amendments and savings

    66.    Repeal and savings

        FIRST SCHEDULE—Exempt Supplies

        SECOND SCHEDULE—Zero-rated Supplies

        THIRD SCHEDULE—Relief Supplies

        FOURTH SCHEDULE—Apportionment of Input Tax

        FIFTH SCHEDULE—Warrant of Distress relating to or incidental to Value Added Tax

7 of 2005
11 of 2006
6 of 2007
10 of 2008
15 of 2009
30 of 2010
23 of 2011
7 of 2012
18 of 2012
20 of 2013
12 of 2014
10 of 2015
24 of 2016
25 of 2017
27 of 2018
32 of 2019
15 of 2020
5 of 2021
7 of 2022
18 of 2023
14 of 2024
G.N. 12/2006

    An Act to provide for the imposition and collection of Value Added Tax; and to provide for matters relating to or incidental to Value Added Tax

PART I
PRELIMINARY

1.    Short title

    This Act may be cited as the Value Added Tax Act.

2.    Interpretation

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