Value Added Tax (Fees) (Appeals Board) Regulations, 2010

L.N. 285 of 2010

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Fees) (Appeals Board) Regulations, 2010

IN exercise of the powers conferred by articles 46 and 75 of

the Value Added Tax Act, hereinafter referred to as “the Act”, the

Minister of Finance, the Economy and Investment has made the

following regulations

The title of these regulations is the Value Added Tax

(Fees) (Appeals Board) Regulations, 2010.

The administrative fee payable under item 4(1)(f) of the

Ninth Schedule to the Act, upon the filing of an appeal to the Value

Added Tax Appeals Board established under the Act, shall be fifty-

eight euro (€58).

An administrative fee paid in terms of regulation 2 shall

not be refunded.

€0.09