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The Value Added Tax Act

The Customs Act provides for the replacement of the sales tax on goods by a value added tax on goods and services. The Act establishes the legal framework for the administration of the value added tax and its modes of payments and returns.

The Value Added Tax Act 1998
The Value Added Tax Regulations 1998
The VAT (Solidarity Levy) Regulations 2006
 
   
 
 
 
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