MT
Value Added Tax (Forms) Regulations, 2004
Table of Provisions (9)
Statutory Text (9 Articles)
L.N. 158 of 2004
VALUE ADDED TAX ACT
(CAP. 406)
Value Added Tax (Forms) Regulations, 2004
IN exercise of the powers conferred by subarticle (1) of article 13,
subarticle(2) (c) (ii) of article 27, subarticle (3) of article 30, subarticle
(5) of article 21, subarticle (2) of article 30 and article 75 of the Value
Added Tax Act, hereinafter referred to as “the Act”, the Prime Minister
and Minister of Finance has made the following regulations>-
(1) The title of these regulations is the Value Added Tax
(Forms) Regulations, 2004.
(2) These regulations shall come into force on the 1 st May,
2004.
An application for registration in terms of subarticle (1) of
article 13 of the Act shall be made on the form prescribed in the First
Schedule to these regulations>
Provided that an application for registration submitted by
electronic means shall be so submitted in the format prescribed in the
by electronic means.
Second Schedule to these regulations.
The forms to be presented with the payment of the tax in terms
of subarticle (2) (c) (ii) of article 27 of the Act shall be those set out in
the Third Schedule to these regulations.
The recapitulative statement required to be submitted in terms
of subarticle (3) of article 30 of the Act shall be made on the form
prescribed in the Fourth Schedule to these regulations.
The form to be presented with the payment of the tax on Intra-
Community acquisitions by persons registered under article 12 of the
Act in terms of subarticle (5) of article 21 of the Act shall be that set out
in the Fifth Schedule to these regulations.
The form to be furnished in terms of subarticle (2) of article
30 of the Act shall be that set out in the Sixth Schedule to these
regulations.
The form to be presented with the payment of the tax on Form
for payment
of tax on services.
services supplied by taxable persons not registered under article 10 of
the Act in terms of subarticle (5) of article 21 of the Act be that set out
in the Seventh Schedule to these regulations.
The Value Added Tax (Forms) Regulations, 1999 are hereby Revokes L.N. 15 of
1999. being revoked.