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Vanuatu Consolidated Legislation - 1988 |
Commencement: I January 1964
Repealed
LAWS OF THE REPUBLIC OF VANUATU
REVISED EDITION 1988
CHAPTER 33
AMUSEMENT MACHINES TAX
JR 10 of 1964
JR 8 of 1973
JR 30 of 1973
Act 6 of 980
Act 23 of 1983
ARRANGEMENT OF SECTIONS
SECTION
1. Tax
16. Responsibility of Collector of Rates and Taxes
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AMUSEMENT MACHINES TAX
To institute a tax upon amusements.
TAX
(2) The tax shall be calculated according to the number of machines operated by the same operator on the first day of January of the year in respect of which it is payable.
TAX SEPARATE FROM BUSINESS LICENCE FEE
MACHINES LIABLE TO TAX
(2) Any similar machine that is not mechanically operated shall also be taxable if it is made available for use in return for payment either in the form of a charge for the use thereof or for the use of balls, rings, et cetera.
MACHINES EXEMPTED FROM TAX
4. The following shall not be subject to the tax -
(a) any machine used on private premises on condition that they are placed at the disposal of the users free of charge;
(b) any machine that has become definitively unusable;
(c) any machine that is not in operation but in storage;
(d) any new machine that is stocked in a shop for sale; and
(e) any machine used for the benefit of a charity on an occasion approved by the District Commissioner.
RATE OF TAX
5. (1) The rate of tax payable under this Act shall be VT12,000.
(2) The tax payable in respect of any machine which is put into service during the course of the year shall be proportional to the number of months remaining. Parts of a month shall be counted as whole months.
OPERATOR TO PAY TAX
OPERATOR TO DECLARE MACHINES
ANNUAL DECLARATION
(a) his full name and full address;
(b) the number and descriptions of machines operated on 1 January;
(c) the make and serial number (if there is one) of each machine;
(d) whether such machines are in operation or in storage;
(e) the name and address of the business or establishment operating them.
(2) An identical declaration shall also be submitted in respect of any machine put into service during the year.
(3) If any machine is transferred to another place from the one declared, the registration number of such machine and the address of the new establishment to which it has been transferred shall be notified to the Collector of Rates and Taxes by the first operator prior to transfer.
ALLOCATION OF REGISTRATION NUMBERS
(2) The number allocated on the said acknowledgment shall be marked by the operator on each machine in such a way that it is clearly visible.
COLLECTOR OF RATES AND TAXES TO COLLECT TAX
10. (1) The tax shall be collected by the Collector of Rates and Taxes.
(2) On receipt of the annual declaration made by the operator in accordance with section 8 the Collector of Rates and Taxes shall issue a payment order to the operator.
TAX TO BE PAID BEFORE 1 MARCH
(2) The tax shall be payable -
- at Port Vila to the Government Cashier;
- at Luganville to the Collector of Customs
- elsewhere to any official revenue collector.
(3) If any machine is transferred or ceases to be operated any tax due shall become payable immediately notwithstanding the provisions of subsection (1).
(4) In any case where the tax shall not have been paid on the prescribed date the sum outstanding shall be increased by 10 per cent for each month by which payment is overdue without prejudice to any penalty provided for under section 15.
ILLEGAL OPERATION OF MACHINES
(2) No confiscated machine shall be returned to its proprietor until he has duly regularised the situation thereof.
REPORTS OF UNAUTHORISED OPERATION OF MACHINES
PENALTY FOR NON-DECLARATION OR MIS-DECLARATION
OFFENCES AND PENALTIES
RESPONSIBILITY OF COLLECTOR OF RATES AND TAXES
16. The Collector of Rates and Taxes shall be responsible for -
(a) the receipt of declarations and the issue of payments orders;
(b) the collection of the tax;
(c) all operations relating to the assessment of the tax.
The District Commissioners shall be responsible for the control of taxable machines.
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URL: http://www.paclii.org/vu/legis/consol_act1988/amta229