Value Added Tax (Refund Of Excise Tax On (S.L. 406.1)

Inhalt

1. Art. 1 Citation.
2. Art. 2 Interpretation. Cap. 406. Cap. 395.
3. Art. 3 Application for refund.
4. Art. 4 Contents of application. Cap. 336.
5. Art. 5 Inported goods on which excise tax on imports has been paid.
6. Art. 5A Trading of locally manufactured goods held by a wholesaler.
7. Art. 6 Goods subject to levy in terms of the Local Manufacturers (Promotion) Act. Cap. 336.
8. Art. 7 Where applicant is a manufacturer.
9. Art. 8 Trading stock of locally manufactured goods held by a retailer.
10. Art. 9 Registered person’s option. Cap. 395. Cap. 395. Cap. 395. Cap. 395.
11. Art. 10 Refund to be effected within specified dates.
12. Art. 11 Set off. Cap. 406. Cap. 395.
13. Art. 12 Interest.
14. Art. 13 Signatures and certifications.
15. Art. 13A Option for certification.
16. Art. 14 Authorisation by applicant to the Commissioner of Inland Revenue.
17. Art. 15 Commissionermay request further information.
18. Art. 16 Revision of refund.
19. Art. 17 Validity of application for refund.
20. Art. 18 Change in prices.
21. Art. 19 Saving.