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Cap. 406 · Value Added Tax Act (Cap. 406)

Cap. 406 чл. 70Repayment of tax for diplomatic and consular arrangements,and certain international organisations.

PART VIII

В силаОфициален текст

The Minister may by regulations prescribe for the refund by the Commissioner of the tax paid on supplies, intra-community acquisitions or importations by diplomatic or consular arrangements or by a person who qualifies for an exemption from tax in accordance with such international arrangements as the Minister may in accordance with such regulations prescribe:

Provided that the grant of such refund shall be subject to such conditions and limitations as may be established in the said regulations.

История на изменения
  • Amended by III.2026.63