Home
| Databases
| WorldLII
| Search
| Feedback
Vanuatu Consolidated Legislation - 1988 |
Commencement: 11 December 1984
Repealed.
LAWS OF THE REPUBLIC OF VANUATU
REVISED EDITION 1988
CHAPTER 181
CHEQUE TAX
ARRANGEMENT OF SECTIONS
SECTION
1. Interpretation
2. Imposition of the tax
3. Payment of tax
4. Quarterly returns
6. Inspection of records
7. Tax to be a debt to Government
8. Regulations
---------------------------------------------------
CHEQUE TAX
INTERPRETATION
1. In this Act unless the context otherwise requires -
"bank" means any financial institution whose business includes the acceptance of deposits of money withdrawable by cheque;
"collector" means the person appointed by the Minister as the collector for the purposes of this Act;
"quarter" means any one of the periods of 3 months ending on 31 March, 30 June, 30 September and 31 December;
"tax" means the cheque tax imposed by this Act.
IMPOSITION OF THE TAX
PAYMENT OF TAX
QUARTERLY RETURNS
(2) The returns shall be accompanied by the amount of tax payable in respect of the cheques supplied to it during the quarter to which it refers.
PENALTY FOR LATE PAYMENT
INSPECTION OF RECORDS
Provided always that a bank shall not be required to provide for the inspection of any books, records or documents relating to the affairs of its customers.
TAX TO BE A DEBT TO GOVERNMENT
REGULATIONS
------------------------------------------
PacLII:
Copyright Policy
|
Disclaimers
|
Privacy Policy
|
Feedback
URL: http://www.paclii.org/vu/legis/consol_act1988/cta116