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Value Added Tax (Amendment) Act 2003

REPUBLIC OF VANUATU


VALUE ADDED TAX (AMENDMENT) ACT
NO. 30 OF 2003


Arrangement of Sections


1 Amendments
2 Commencement


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REPUBLIC OF VANUATU


Assent: 18th December, 2003
Commencement: 1st January, 2004


VALUE ADDED TAX (AMENDMENT) ACT NO. 30 OF 2003


An Act to amend the Value Added Tax Act No. 12 of 1998.


Be it enacted by the President and Parliament as follows:


1 Amendments


The Value Added Tax Act No. 12 of 1998 is amended as set out in the Schedule.


2 Commencement


This Act commences on 01 January 2004.


SCHEDULE


AMENDMENTS OF THE VALUE ADDED TAX ACT NO. 12 OF 1998


1 After section 41


Insert


"41A Refund of excess credit to an agency of the State


The Director is to refund any amount due to be refunded to an agency of the State by transferring the amount to a consolidated account."


2 First Schedule


Repeal item 8.


3 At the end of the Third Schedule


Add


"(13) Payments to an agency of the State that represent appropriations under an Appropriation Act."


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