Gazetted 09-02-2024

IT is hereby notified that the Minister of Finance, Economic Development and Investment Promotion has, in terms of section 78 of the Value Added Tax Act [Chapter 23:12], made the following regulations:—

1. These regulations may be cited as the Value Added Tax (General) (Amendment) Regulations, 2024 (No. 67).

2. The Value Added Tax (General) Regulations, 2003, published in Statutory Instrument 273 of 2003, (hereinafter referred to as the principal regulations) are amended by the deletion of the First Schedule and substitution with the following—

“First Schedule (Sections 9 and 10)

EXEMPTION OF CERTAIN GOODS OR SERVICES AND IMPORTS

FROM PAYMENT OF VALUE-ADDED TAX

PART I

EXEMPTION: THE SUPPLY OF CERTAIN GOODS OR SERVICES