Sales Tax Act 2018: Amendment of Section 106
“Section 106 – Power To Make Regulations” is read as follows:- 106(1) The Minister may make regulations as may be necessary or expedient for the purposes of carrying into effect the provisions of this Act. 106(2) Without prejudice to the generality of subsection (1), the Minister may prescribe— (ka) all matters relating to low value […]
Sales Tax Act 2018: Amendment of Section 90
“Section 90 – Transaction Of Business On Behalf Of Taxable Person” is read as follows:- 90(1) [Transaction on behalf of taxable person] Subject to section 89, no person shall transact any business in relation to this Act on behalf of any taxable person, except on matters with regard to any refund, remission, exemption, or any […]
Sales Tax Act 2018: Amendment of Sections 39, 43, 82 and 96
“Section 39 – Refund Of Sales Tax, Etc., Overpaid Or Erroneously Paid” is read as follows:- 39(1) The refund of whole or any part of the amount of sales tax, which has been paid to the Director General by the registered seller, may be made or claimed under prescribed circumstances. 39(2) Notwithstanding subsection (1), the […]
Sales Tax Act 2018: Amendment of Section 26
“Section 26 Furnishing of Returns and Payment of Sales Tax Due and Payable” is read as follows:- 26(1) Every taxable person shall, in respect of his taxable period, account for the sales tax due in a return as may be prescribed, and the return shall be furnished to the Director General in the prescribed manner […]
Sales Tax Act 2018: Amendment of Section 23
“Section 23 Credit Notes And Debit Notes” is read as follows:- Section 23 Where any low-value goods are sold by any registered seller which involves the issuance and receipt of credit notes or debit notes under the prescribed circumstances and conditions, the registered seller shall make a deduction or addition of sales tax in his […]
