VALUE ADDED TAX (REGISTRATION OF CERTAIN TAXABLE PERSONS) REGULATIONS

VALUE ADDED TAX (REGISTRATION

OF CERTAIN TAXABLE PERSONS)

SUBSIDIARY LEGISLATION 406.16

VALUE ADDED TAX (REGISTRATION OF CERTAIN

TAXABLE PERSONS) REGULATIONS

1st January, 2015 *

LEGAL NOTICE 67 of 2015.

The title of these regulations is the Value Added Tax Act

(Registration of Certain Taxable Persons) Regulations.

Taxable persons providing taxable or exempt with credit

supplies of goods or services who are not registered or who had

been de-registered by virtue of the Value Added Tax (Exemption

from Registration) Regulations, 2010, shall register or re-activate

their registration as the case may be, under article 10 or article 11

of the Value Added Tax Act according to their preference or

eligibility by not later than the 30th June 2015.

*See regulation 1(2) of these Regulations, as originally promulgated.