VAT

SI 2025-001 Value Added Tax (General) (Amendment) Regulations, 2025 (No. 74)

Gazetted 10-01-2025

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

1. These regulations may be cited as the Value Added Tax (General) (Amendment) Regulations, 2025 (No. 74).

SI 2024-195 Value Added Tax (General) (Amendment) Regulations, 2024 (No. 73)

Gazetted 30-12-2024

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. (1) These regulations may be cited as the Value Added Tax (General) (Amendment) Regulations, 2024 (No. 73).

SI 2024-183 Value Added Tax (General) (Amendment) Regulations, 2024 (No. 72)

Gazetted 15-11-2024

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:—

SI 2024-182 Value Added Tax (Unbeneficiated Hides Export) (Amendment) Regulations, 2024 (No. 3)

Gazetted 15-11-2024

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

SI 2024-140 Value Added Tax Regulations (No. 70)

Gazetted 31-07-2024

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:—

SI 2024-105 Value Added Tax (General) (Amendment) Regulations, 2024 (No. 69)

Gazetted 12-06-2024

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:—

SI 2024-092 Value Added Tax (General) (Amendment) Regulations, 2024 (No. 68)

Gazetted 10-05-2024

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:—

SI 2024-015 Value Added Tax (General) (Amendment) Regulations, 2024 (No. 67)

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:—

SI 2023-248 Value Added Tax (General) (Amendment) Regulations, 2023 (No.64)

Gazetted 29-12-2023

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:—

SI 2023-092 Value Added Tax (General) (Amendment) Regulations, 2023 (No. 61)

Gazetted 07-06-2023

THE Minister of Finance and Economic Development, in terms of section 78 of the Value Added Tax Act [Chapter 23:12], hereby makes the following notice:—

SI 2022-167 Value Added Tax (General) (Amendment) Regulations, 2022 (No. 59)

Gazetted 23-09-2022

SI 2022-161 Value Added Tax (Unbeneficiated Hides Export) (Amendment)

Gazetted 09-09-2022

SI 2022-008 Value Added Tax (General) (Amendment) Regulations, 2022 (No. 58)

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

1. This notice may be cited as the Value Added Tax (General) (Amendment) Regulations, 2022 (No.

SI 2021-125 Value Added Tax (General) (Amendment) Regulations, 2021 (No. 57)

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

1. (1) These regulations may be cited as the Value Added Tax (General) (Amendment) Regulations, 2021 (No.

SI 2021-087 Value Added Tax (General) (Amendment) Regulations, 2021 (No. 56)

IT is hereby notified that the Minister of Finance and Economic Development 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, 2021 (No. 56).

2.

SI 2020-193 Value Added Tax (General) (Amendment) Regulations, 2020 (No. 54)

IT is hereby notified that the Minister of Finance and Economic Development 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, 2020 (No. 54).

2.

Bill Watch 4/2020 - Back-dating Tax Exemptions & Refunds

BILL WATCH 4/2020

[18th February 2020]

Back-dating Tax Exemptions and Refunds

Introduction

On the 31st January the Minister of Finance published two statutory instruments in the Gazette, numbers 24 and 25 of 2020, back-dating exemptions from income tax and refunds of value added tax (VAT) granted to the giant Chinese telecommunications company, Huawei.

SI 2020-004 Value Added Tax (General) (Amendment) Regulations, 2020 (No. 54)

IT is hereby notified that the Minister of Finance and Economic Development has, in terms of section 78 of the Value Added Tax Act [Chapter 23:121, made the following regulations: —

SI 2020-024 Value Added Tax (Huawei Technologies Co., Ltd.) (Refunds) (Amendment) Regulations, 2020 (No. 1)

IT is hereby notified that the Minister of Finance and Economic Development 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 (Huawei Technologies Co., Ltd.) (Refunds) (Amendment) Regulations, 2020 (No. 1).

2.

SI 2019-285 Value Added Tax (General) (Amendment) Regulations, 2019 (No. 53)

IT is hereby notified that the Minister of Finance and Economic Development 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, 2019 (No. 53).

2.

Pages