cap/395 (Cap. 395)

Inhalt

1. Art. 2 Interpretation. Cap. 382. Cap. 409. Cap. 363.
2. PART II
3. Art. 3 Administration of theAct.
4. Art. 4 Official secrecy.
5. Art. 5 Disclosure of information. and right to demand additional information.
6. Art. 7 Right of access and inspection.
7. Art. 8 Power to take samples.
8. Art. 9 Information held by certain licensed persons. Cap. 371. Cap. 290. Cap. 370. Cap. 370. Cap. 345.
9. PART III
10. Art. 10 Imposition of excise tax on imports. Cap. 337.
11. Art. 11 Exemptions on imports. Cap. 337. excise tax on products.
12. Art. 13 Taxable product.
13. Art. 14 Tax value and price. Cap. 382. ETP.
14. PART V
15. Art. 17 Charge to excise tax on services.
16. Art. 18 Taxable service.
17. Art. 19 Provision of a service.
18. Art. 20 Exempt services.
19. Art. 21 Taxable value.
20. Art. 22 Place of provision of services.
21. Art. 23 Fees regulated by law. on business activities to be registered.
22. Art. 25 Cancellation of registration.
23. Art. 26 Registered person to notify Director of change of status.
24. Art. 27 Liabilities not affectedbyceasing to be registered person. this Part.
25. Art. 29 Time of business activity.
26. Art. 30 Tax period.
27. Art. 32 Exemption from obligation to furnish return.
28. Art. 33 Accounting basis.
29. Art. 34 Particulars to be furnished and prepared where change in accounting basis takes place.
30. Art. 35 Tax payable where accounting basis takes place.
31. Art. 36 Calculation of tax payable.
32. Art. 37 Payment of tax.
33. Art. 38 Refund may be set off against tax due.
34. Art. 39 Tax invoice.
35. Art. 40 Credit and debit notes.
36. Art. 41 Bad debts.
37. PART VIII
38. Art. 42 Assessment of tax.
39. Art. 43 Assessment deemed correct except in proceedings on appeal.
40. Art. 44 Evidenceofreturns and assessments. Limitation of time for issue of an assessment or an amendment of assessment.
41. PART IX
42. Art. 46 Appeals against an assessment. Cap. 337.
43. Art. 47 Establishment of the Excise Tax Tribunal.
44. PART X
45. Art. 48 Additional tax and interest.
46. Art. 49 Suit by the Director.
47. Art. 50 Executive title.
48. Art. 51 Powers relating to imported goods.
49. Art. 52 Special privilege. Cap. 16.
50. Art. 53 Security for tax due.
51. Art. 54 Shorter period for the delivery of a return.
52. Art. 55 Appropriation of payment.
53. PART XI
54. Art. 56 Refund of tax.
55. Art. 57 Refund to be made within a time-limit.
56. Art. 58 Interest on late refunds.
57. Art. 59 Relief from tax.
58. Art. 60 International arrangements.
59. PART XII
60. Art. 61 Failuretoapplyfor registration or to keep or deliver records and returns.
61. Art. 62 Irregularities in records, returns, invoices and transactions.
62. Art. 63 Regular convictions.
63. Art. 64 Obstruction of officials.
64. Art. 65 General offence.
65. Art. 66 Offences by officers of bodies of persons and by employers and directors.
66. Art. 67 Prosecution. Cap. 9. Cap. 9. Cap. 446.
67. Art. 68 Compromise penalty.
68. Art. 69 Offences relating to taxable importations.
69. PART XIII
70. Art. 70 Keeping of records.
71. Art. 71 Anti-avoidance provision.
72. Art. 72 Delivery and service of notices, etc. Cap. 252.
73. Art. 73 Representatives.
74. Art. 74 Interest. Cap. 123. Cap. 372.
75. Art. 75 Power to exempt and make regulations.
76. Art. 1
77. Art. 6
78. Art. 12 Cap. 217.
79. Art. 15
80. Art. 16 Cap. 327.
81. Art. 24 Cap. 334.
82. Art. 28