Legal – VAT

Completed VAT GUIDES

General VAT Guides
Industry Specific Guides
VAT Act
Name Version Update
pdf icon VALUE ADDED TAX ACT, 2014 September 19, 2014
VAT Amendments
Name Version Update
pdf icon VALUE ADDED TAX ACT(AMENDMENT) July 1, 2016
pdf icon VALUE ADDED TAX ACT(AMENDMENT) July 1, 2015
VAT Regulations
Name Version Update
pdf icon VALUE ADDED TAX REGULATIONS December 1, 2014
VAT Rules

VAT Guidance Updates

The Ministry of Finance and the VAT Department continue to incorporate private sector feedback into revision of the VAT guidance notes.  The notes foreshadow the administrative framework for the VAT to ensure that the private sector receives ongoing clarity about the VAT framework. Updates to sector specific guidance notes and the general VAT Guide will do this.

VAT Guidance Updates
Document Name Version Update
pdf icon Version 1 of Updates
pdf icon Version 2 of Updates