Chapter 6: Value Added Tax

Part I: Imposition of Value Added Tax

Sections 143 to 150

• 143Imposition of value added tax
• 144Charge of VAT
• 145Taxable supplies
• 146Time of supply
• 147Rate of VAT
• 148Value of taxable supplies
• 149Value of imported goods
• 150Taxable supply of non-residents

Part II: Remittances and Recovery of VAT

Sections 151 to 157

• 151Payment of VAT by taxable person
• 152VAT Invoice
• 153Collection of VAT by taxable person
• 154Collection of VAT by persons other than the supplier
• 155Credit for input tax and remission of VAT
• 156Business restructuring
• 157Fiscalisation of supplies for VAT