Section 1: (1) There is imposed by this Act a tax to be known as the value added tax which is to be charged on the  (a) supply of goods or services ma ...

Section 2: (1):  Except as otherwise provided in this Act, the tax shall be paid (a)  in the case of a taxable supply, by the taxable person maki ...

Section 3: Except as otherwise provided in this Act, the rate of the tax is fifteen percent and is calculated on the value of the taxable supply of the goods or ...

Section 4(1): A taxable person is a person who is registered for purposes of this Act or is required to register under section 6 to 16. (2)Subject to secti ...

Section 5: (1) For the purposes of this Act, a “taxable activity” means an activity which is carried on by a person (a) in the country, or (b) par ...

Section 6:  (1) Except as otherwise provided in this Act, a person who is engaged in a taxable activity and is not registered for tax purposes shall regist ...

Section 7: A person who is not registered, but who is required to apply for registration  under this Act, is a taxable person from the beginning of the tax ...

Section 8(1)  Subject to subsection (2) the Commissioner-General shall, within thirty  days after the receipt of an application for registration ...

Section 9: (1) The Commissioner-General shall issue to each person registered for  Value Added Tax, a certificate of registration. (2)A registered per ...

Section 14: Where a person required to register under this Act fails to apply for  registration, the Commissioner-General shall register that person.  ...

Section 16(1)  An Unregistered, non-resident person who provide telecommunication  services or electronic commerce to persons for use or enjoyment in ...

Section 19(1) The Commissioner-General shall cancel the registration of a taxable person where the Commissioner-General is satisfied that the taxable person&nbs ...