July 2025

Section 111 of the VAT Act : Offences and Penalties Relating to VAT Registration, Turnover Tax Certificates, and Tax Documents

Section 110 of the VAT Act : Validity of Documents 1. Any notice or other document issued under this Act

Section 109 of the VAT Act : Issuance of Notices 1. For the purposes of this Act, if it becomes

Section 108 of the VAT Act : Format and Authentication of Forms, Notices, and Documents For the purposes of this

Section 107 of the VAT Act : Maintenance of Records and Accounts 1. For the purpose of determining the tax

Section 106 of the VAT Act : Payment of Arrear Tax in Installments 1. The Commissioner may, subject to specified