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Value Added Tax (Amendment) Act 2017

REPUBLIC OF VANUATU

VALUE ADDED TAX (AMENDMENT)
ACT NO. 42 OF 2017

Arrangement of Sections

REPUBLIC OF VANUATU

Assent: 22/12/2017
Commencement: 01/01/2018

VALUE ADDED TAX (AMENDMENT)
ACT NO. 42 OF 2017

An Act to amend the Value Added Tax Act [CAP 247].

Be it enacted by the President and Parliament as follows-

1. Amendment

The Value Added Tax Act [CAP 247] is amended as set out in the Schedule.

2. Commencement

This Act commences on 1 January 2018.

SCHEDULE

AMENDMENTS OF THE VALUE ADDED TAX
ACT [CAP 247]

1. Subsection 11(1)

Delete “12.5%”, substitute “15%”