Section 8: Amendment of Second Schedule to principal Act

Appropriation Act

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Consolidated text

Act 11 Value Added Tax (Amendment) Act 2023 Act 11 Value Added Tax (Amendment) Act 2023 THE VALUE ADDED TAX (AMENDMENT) ACT, 2023 An Act to amend the Value Added Tax Act, Cap. 349 to expand the definition of electronic services; to provide for the limit on input tax to activities related to output tax being accounted for and disallow input tax credit to registered foreign supplier; to provide for declaration of value added tax on imported services by large un-registered persons and un registered government entities; to provide for ZEP-RE (PTA Reinsurance Company) as a listed institution; and for related matters. Date of Assent: 23rd June, 2023 Date of Commencement: 1st July, 2023 BE IT ENACTED by Parliament as follows:

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