Value Added Tax (Amendment) Act, 2017


Short title: 

Value Added Tax (Amendment) Act

Date of assent: 

13 June 2017

Date of promulgation: 

30 June 2017

Date of commencement: 

1 July 2017

Download Original File: 

In force: 


Long title: 

An Act to amend the Value Added Tax Act, Cap. 349 to exempt aid- funded projects; to provide for operations under which VAT is deemed to have been paid in respect of petroleum operations and aid-funded projects; to provide for capping of interest on unpaid tax; to provide for VAT on wheat; to exempt VAT on crop extension services, animal feeds and premixes, deep cycle batteries and composite lanterns, irrigation works, sprinklers and ready to use drip lines, and menstrual cups; and to provide for related matters.