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Delegations by }{\fs24\lang2057\langfe5129\langnp2057\insrsid16658127\charrsid9121672 Collector}{ \fs24\lang2057\langfe5129\langnp2057\insrsid16658127 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16658127 {\fs24\lang2057\langfe5129\langnp2057\insrsid16658127 3. }{\fs24\lang2057\langfe5129\langnp2057\insrsid16658127\charrsid9121672 Additional taxes for non}{ \fs24\lang2057\langfe5129\langnp2057\insrsid16658127\charrsid16658127 }{\fs24\lang2057\langfe5129\langnp2057\insrsid16658127\charrsid9121672 compliance or evasion}{\fs24\lang2057\langfe5129\langnp2057\insrsid16658127\charrsid16658127 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid16658127 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9121672 {\fs24\lang2057\langfe5129\langnp2057\insrsid16658127 4. }{\fs24\lang2057\langfe5129\langnp2057\insrsid16658127\charrsid9121672 Schedule}{ \fs24\lang2057\langfe5129\langnp2057\insrsid16658127\charrsid16658127 }{\fs24\lang2057\langfe5129\langnp2057\insrsid16658127\charrsid9121672 amended}{\fs24\lang2057\langfe5129\langnp2057\insrsid16658127 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16658127 {\fs24\lang2057\langfe5129\langnp2057\insrsid16658127 5. }{\fs24\lang2057\langfe5129\langnp2057\insrsid16658127\charrsid9121672 Third Schedule amended}{ \fs24\lang2057\langfe5129\langnp2057\insrsid16658127 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9121672 {\fs24\lang2057\langfe5129\langnp2057\insrsid16658127 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16658127 {\fs24\lang2057\langfe5129\langnp2057\insrsid3503421 -----------------------------------------}{\fs24\lang2057\langfe5129\langnp2057\insrsid16658127 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9121672 {\fs24\lang2057\langfe5129\langnp2057\insrsid16658127 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16658127 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid16658127\charrsid16658127 2002, No. 9 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9121672 {\fs24\lang2057\langfe5129\langnp2057\insrsid16658127 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3503421 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid16658127 An Act to amend the Value Added Tax Act 1997 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9121672 {\fs24\lang2057\langfe5129\langnp2057\insrsid13845447 \par }\pard \qr \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16658127 {\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 (12 December 2002 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9121672 {\fs24\lang2057\langfe5129\langnp2057\insrsid13845447 \par }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid16658127 BE IT ENACTED}{\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 by the Parliament of the Cook Islands in Session assembled, and by the authority of the same as follows: \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13845447 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 1.}{\fs24\lang2057\langfe5129\langnp2057\insrsid9121672 }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid16658127 Short title and commencement}{ \fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 - (1) This Act may be cited as the Value Added Tax Amendment Act 2002 and shall be read together with and deemed part o}{\fs24\lang2057\langfe5129\langnp2057\insrsid266667 f the Value Added Tax Act 1997 }{\fs24\lang2057\langfe5129\langnp2057\insrsid3503421 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 the principal Act}{\fs24\lang2057\langfe5129\langnp2057\insrsid3503421 "}{ \fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 ). \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13845447 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 (2)}{\fs24\lang2057\langfe5129\langnp2057\insrsid9121672 }{\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 Except as provided in }{ \b\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid225037 subsection (3)}{\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 , this Act comes into force on the day after the date on which it receives the Royal assent. \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13845447 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 (3)}{\fs24\lang2057\langfe5129\langnp2057\insrsid9121672 }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid225037 Sections 4 and 5}{ \fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 are deemed to have come into force on 1 December 2002. \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13845447 \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 2.}{\fs24\lang2057\langfe5129\langnp2057\insrsid9121672 }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid16658127 New section 41A inserted}{ \fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 - The principal Act is amended by inserting, after the }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid225037 heading to Part XI}{ \fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 , the following section: \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13845447 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16658127 {\fs24\lang2057\langfe5129\langnp2057\insrsid3503421 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid4129737 41A. }{ \fs24\ul\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid16658127 Delegations by Collector}{\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 - (1) The Collector may from time to time by written instrument delegate to any person all or any of the functions or powers of the Collector under this Act, except the power of delegation conferred by this section. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9121672 {\fs24\lang2057\langfe5129\langnp2057\insrsid13845447 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid225037 {\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 (2)}{\fs24\lang2057\langfe5129\langnp2057\insrsid9121672 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 A delegation}{\fs24\lang2057\langfe5129\langnp2057\insrsid225037 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9121672 {\fs24\lang2057\langfe5129\langnp2057\insrsid13845447 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid225037 {\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 (a)}{\fs24\lang2057\langfe5129\langnp2057\insrsid9121672 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 May be made subject to such restrictions and conditions as the Collector thinks fit; and \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid225037 {\fs24\lang2057\langfe5129\langnp2057\insrsid13845447 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid225037 {\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 (b)}{\fs24\lang2057\langfe5129\langnp2057\insrsid9121672 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 May be made to a person or to a specified class of persons; and \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid225037 {\fs24\lang2057\langfe5129\langnp2057\insrsid13845447 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid225037 {\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 (c)}{\fs24\lang2057\langfe5129\langnp2057\insrsid9121672 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 May be made either generally or in relation to a particular matter; and \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid225037 {\fs24\lang2057\langfe5129\langnp2057\insrsid13845447 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid225037 {\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 (d)}{\fs24\lang2057\langfe5129\langnp2057\insrsid9121672 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 May be revoked in writing by the Collector; and }{\fs24\lang2057\langfe5129\langnp2057\insrsid2904619 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2904619 {\fs24\lang2057\langfe5129\langnp2057\insrsid2904619 \par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid225037 {\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 (e)}{\fs24\lang2057\langfe5129\langnp2057\insrsid9121672 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 Does not prevent the exercise or performance by the Collector of the function or power delegated. }{\fs24\lang2057\langfe5129\langnp2057\insrsid225037 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid225037 {\fs24\lang2057\langfe5129\langnp2057\insrsid225037 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15747397 {\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 (3)}{\fs24\lang2057\langfe5129\langnp2057\insrsid225037 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 Except as provided in the instrument of delegation, a person to whom a function or power is delegated under this section may exercise or perform the fun ction or power in the same manner and with the same effect as if it had been conferred on the person directly by this Act and not by delegation. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9121672 {\fs24\lang2057\langfe5129\langnp2057\insrsid13845447 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15747397 {\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 (4)}{\fs24\lang2057\langfe5129\langnp2057\insrsid9121672 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 Unless the context otherwise requires, every provision of this Act applying to the Colle}{\fs24\lang2057\langfe5129\langnp2057\insrsid2904619 ctor in respect of the exercise}{ \fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 or performance of a function or power applies, with any necessary modifications, to any person exercising or performing the function or power under a delegation made by Collector, as if the person were the Collector. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9121672 {\fs24\lang2057\langfe5129\langnp2057\insrsid13845447 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15747397 {\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 (5)}{\fs24\lang2057\langfe5129\langnp2057\insrsid9121672 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 Every person purporting to act under a delegation made under this section is presumed to be acting in accordance with its terms in the absence of proof to the contrary. \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9121672 {\fs24\lang2057\langfe5129\langnp2057\insrsid13845447 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15747397 {\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 (6)}{\fs24\lang2057\langfe5129\langnp2057\insrsid9121672 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 A delegation continues in force according to its tenor unless and until revoked.}{\fs24\lang2057\langfe5129\langnp2057\insrsid3503421 "}{ \fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid225037 {\fs24\lang2057\langfe5129\langnp2057\insrsid225037 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7757241 {\fs24\lang2057\langfe5129\langnp2057\insrsid225037\charrsid9121672 3.}{\fs24\lang2057\langfe5129\langnp2057\insrsid225037 }{ \fs24\ul\lang2057\langfe5129\langnp2057\insrsid225037\charrsid225037 Additional taxes for non-compliance or evasion }{\fs24\lang2057\langfe5129\langnp2057\insrsid225037\charrsid9121672 - }{ \b\fs24\lang2057\langfe5129\langnp2057\insrsid225037\charrsid7757241 Section 24 }{\fs24\lang2057\langfe5129\langnp2057\insrsid225037\charrsid9121672 of the principal Act is amended by omitting }{ \b\fs24\lang2057\langfe5129\langnp2057\insrsid225037\charrsid7757241 subparagraph (ii) of paragraph (a)}{\fs24\lang2057\langfe5129\langnp2057\insrsid225037\charrsid9121672 , and substituting the following subparagraph: \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid225037 {\fs24\lang2057\langfe5129\langnp2057\insrsid225037 \par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid7757241 {\fs24\lang2057\langfe5129\langnp2057\insrsid3503421 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid14361614 (ii) }{ \fs24\lang2057\langfe5129\langnp2057\insrsid225037\charrsid9121672 Additional tax made up of a further 1 percent per month calculated and compounde d on the amount (being the aggregate of the unpaid tax and the additional tax specified in subparagraph (i)) from time to time outstanding, for each complete month during which that}{\fs24\lang2057\langfe5129\langnp2057\insrsid225037 }{ \fs24\lang2057\langfe5129\langnp2057\insrsid225037\charrsid9121672 amount}{\fs24\lang2057\langfe5129\langnp2057\insrsid225037 }{\fs24\lang2057\langfe5129\langnp2057\insrsid225037\charrsid9121672 remains}{ \fs24\lang2057\langfe5129\langnp2057\insrsid225037 }{\fs24\lang2057\langfe5129\langnp2057\insrsid225037\charrsid9121672 unpaid}{\fs24\lang2057\langfe5129\langnp2057\insrsid3503421 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid225037\charrsid9121672 ; and \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9121672 {\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid7757241 {\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 4.}{\fs24\lang2057\langfe5129\langnp2057\insrsid9121672 }{ \fs24\ul\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid225037 Second Schedule amended}{\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 - The Second Schedule to the principal Act is amended by omitting from }{ \b\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid7757241 clause 6}{\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 the expression }{\fs24\lang2057\langfe5129\langnp2057\insrsid3503421 "}{ \fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 30 June 2002}{\fs24\lang2057\langfe5129\langnp2057\insrsid3503421 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 , and substituting the expression }{ \fs24\lang2057\langfe5129\langnp2057\insrsid3503421 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 31 December 2004}{\fs24\lang2057\langfe5129\langnp2057\insrsid3503421 "}{ \fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 . \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9121672 {\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 \par 5.}{\fs24\lang2057\langfe5129\langnp2057\insrsid9121672 }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid225037 Third Schedule amended}{\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 - The Third Schedule to the principal Act is amended by omitting from }{\b\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid7757241 clause 6}{\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 the expression }{ \fs24\lang2057\langfe5129\langnp2057\insrsid3503421 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 30 June 2002}{\fs24\lang2057\langfe5129\langnp2057\insrsid3503421 "}{ \fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 , and substituting the expression }{\fs24\lang2057\langfe5129\langnp2057\insrsid3503421 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 31 December 2004}{ \fs24\lang2057\langfe5129\langnp2057\insrsid3503421 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 . \par }{\fs24\lang2057\langfe5129\langnp2057\insrsid13845447 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13845447 {\fs24\lang2057\langfe5129\langnp2057\insrsid13845447 ----------------------------------------- \par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9121672 {\fs24\lang2057\langfe5129\langnp2057\insrsid13845447 \par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3503421 {\fs24\lang2057\langfe5129\langnp2057\insrsid1536569\charrsid9121672 This Act is administered in the Revenue Management Division of the Ministry of Finance and Economic Management}{\fs24\lang2057\langfe5129\langnp2057\insrsid11167064 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid1536569 \par }}