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VALUE ADDED TAX ACT. NO. 35 OF 2013. Revised Edition 2018 [2016]. Published by the National Council for Law Reporting with the Authority of the Attorney- Dec 19, 2014 - Application of Customs and Excise Act to imported goods. 58. Regulations. 59. Agents An Act of Parliament to impose a tax to be known as value added tax on. importation of goods; to amend the Transfer Duty Act, 1949, so as to provide for Act No. 89, 1991. VALUE-ADDED TAX ACT, 1991. 13. Collection of tax on to Schedule 4 of the Value Added Tax Act, 1989—See the 1989 Annual Volumes of Acts and. Subsidiary Legislation. Note on non-application of Act. Value Added Tax Act. Promulgated, State Gazette No. 63/4.08.2006, effective as from the date of entry into force of the Treaty concerning the Accession of the Apr 1, 2017 - VALUE ADDED TAX ACT, 2013. Act 870. ARRANGEMENT OF SECTIONS. Section. Imposition of tax. 1. Imposition of tax. 2. Persons liable to pay tax. 3. Rate of Interpretation. (1) In this Act, unless the context otherwise requires —. “Appeal Commissioner” means a member of the Value Added Tax. Appeal Commission;. Interpretation. (1) In this Act, unless the context otherwise requires —. “Appeal Commissioner” means a member of the Value Added Tax. Appeal Commission;.


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