Law of Value-Added Tax, Finance Act 2016 (Volume 1)
- How to Use this Book
- Table of Cases
- Table of Regulations and Orders
- Table of European Legislation
- List of Abbreviations
- Irish Legislation
- Value-Added Tax Consolidation Act 2010
- PART 2 (4-18) ACCOUNTABLE PERSONS
- PART 5 (36-45) TAXABLE AMOUNT
- Chapter 1 Taxable amount — principal provisions
- 36. Definitions — Chapter 1
- 37. General rules on taxable amount
- 38. Determination that open market value applies
- 39. General provisions on consideration
- 40. Special consideration rule, triangulation
- 41. Two-thirds rule
- 42. Taxable amount for certain supplies
- 43. Vouchers, etc
- 44. Non-business use of immovable goods
- PART 9 (65-85) OBLIGATIONS OF ACCOUNTABLE PERSONS
- Chapter 2 Invoicing
- 66. Issue of invoices and other documents
- 67. Amendments to invoices
- 68. Flat-rate farmer invoices and other documents
- 69. Invoices or credit notes — errors, etc
- 70. Time limits for issuing invoices, etc
- 71. Self-billing and outsourcing
- 72. Storage of invoices
- 73. Requests for particulars in respect of repayment of tax
- PART 10 (86-92) SPECIAL SCHEMES
- Chapter 2 Special Schemes for Telecommunications Services, Broadcasting Services and Electronically Supplied Services
- 91A. Definitions
- 91B. Non-Union scheme (where the State is Member State of identification)
- 91C. Non-Union scheme (where the State is Member State of consumption)
- 91D. Union scheme (where the State is Member State of identification)
- 91E. Union scheme (where the State is Member State of consumption)
- 91F. Regulations: special schemes for telecommunications services, broadcasting services and electronically supplied services
- PART 13 (106-120) ADMINISTRATION AND GENERAL
- Chapter 1A Special measures for the protection of the tax
- 108A. Notice of requirement to furnish certain information, etc
- 108B. Notice of requirement to issue a document
- 108C. Joint and several liability for tax
- 108D. Cancellation of a registration number – special provisions for notification and publication
- 109. Security to be given by certain taxable persons
- SCHEDULE 3 GOODS AND SERVICES CHARGEABLE AT THE REDUCED RATE
- Part 1 Interpretation
- Part 2 Annex III Supplies
- Part 2A Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Article 102 of the VAT Directive
- Part 2B Certain Supplies with Reduced Rate: Special Provisions in Accordance with Article 113 of the VAT Directive
- Part 3 Certain Supplies with Reduced Rate at 1 January 1991: Special Provisions in Accordance with Article 115 of the VAT Directive
- Part 4 Certain Supplies with Reduced Rate at 1 January 1991: Special Provisions in Accordance with Article 118 of the VAT Directive
- Part 5 Supplies of Certain Live Plants and Similar Goods
- Part 6 Supplies of Certain Works of Art, Antiques and Literary Manuscripts
- Consolidated Value-Added Tax Acts 1972–2010
- 1 Interpretation
- 2 Charge of value-added tax
- 3 [Supply] of goods
- 3A Intra-Community acquisition of goods
- 3B Alcohol products
- 4 Special provisions in relation to the supply of immovable goods
- 4A Person liable to pay tax in relation to certain supplies of immovable goods
- 4B Supplies of immovable goods
- 4C Transitional measures for supplies of immovable goods
- 5 [Supply] of services
- 5A Special scheme for electronic services
- 6 Exemptions
- 6A Special scheme for investment gold
- 7 Waiver of exemption
- 7A Option to tax lettings of immovable goods
- 7B Transitional measures: Waiver of exemption
- 8 Accountable persons
- 9 Registration
- 10 Amount on which tax is chargeable
- 10A Margin scheme goods
- 10B Special scheme for auctioneers
- 10C Travel agent’s margin scheme
- 11 Rates of tax
- 12 Deduction for tax borne or paid
- 12A Special provisions for tax invoiced by flat-rate farmers
- 12B Special scheme for means of transport supplied by taxable dealers
- 12C Special scheme for agricultural machinery
- 12D Adjustment of tax deductible in certain circumstances
- 12E Capital goods scheme
- 12F Special scheme for intra-Community refunds of tax
- 13 Remission of tax on goods exported, etc
- 13A Supplies to, and intra-Community acquisitions and imports by, certain taxable persons
- 14 Determination of tax due by reference to cash receipts
- 15 Charge of tax on imported goods
- 15A Goods in transit
- 15B Goods in transit (additional provisions)
- 16 Duty to keep records
- 17 Invoices
- 18 Inspection and removal of records
- 19 Tax due and payable
- 19A Accountable person to lodge statement of intra-Community supplies of goods
- 19AA Accountable person to lodge statement of intra-Community supplies of taxable services
- 19B Letter of expression of doubt
- 20 Refund of tax
- 21 Interest
- 21A Interest on refunds of tax
- 22 Estimation of tax due for a taxable period
- 22A Generation of estimates and assessments by electronic, photographic or other process
- 23 Assessment of tax due
- 23A Security to be given by certain taxable persons
- 24 Recovery of tax
- 25 Appeals
- 26 Penalties generally
- 27 Fraudulent returns, etc
- 27A Penalty for deliberately or carelessly making incorrect returns, etc
- 28 Assisting in making incorrect returns, etc
- 29 Proceedings in High Court in respect of penalties
- 30 Time limits
- 31 Application of [section 1065 of the Taxes Consolidation Act, 1997]
- 32 Regulations
- 33 Officer responsible in case of body of persons
- 34 Relief for stock-in-trade held on the specified day
- 35 Special provisions for adjustment and recovery of consideration
- 36 Special provisions for deliveries made prior to the specified day
- 37 Substitution of certain persons for persons not established in the State
- 38 Extension of certain Acts
- 39 Consequential adjustments in regard to capital allowances
- 40 Increase of excise duty on betting
- 41 Repeals
- 42 Collection of tax
- 43 Care and management of tax
- 44 Short title
- Schedule 1 Exempt Activities
- Schedule 2 Zero-Rated Goods and Services
- Schedule 3 Goods and Services Chargeable at the Reduced Rate
- Schedule 4 Agricultural Production Activities and Services
- Schedule 5 Works of Art, Collectors’ Items and Antiques Chargeable at the Rate Specified in Section 11(1)(D) in the Circumstances Specified in Section 11(1AA)
- Schedule 6 Special Scheme for Intra-Community Refunds of Tax
- Schedule 7 Activities Listed in Annex 1 of Council Directive 2006/112/ EC of 28 November 2006
- Regulations and Orders
- Value-Added Tax (Specified Day) Order, 1972 (SI No. 180 of 1972)
- Value-Added Tax (Appointed Day) Order, 1972 (SI No. 192 of 1972)
- Prices and Charges (Tax-Inclusive Statements) Order, 1973 (SI No. 9 of 1973)
- Value-Added Tax (Refund of Tax) (No 6) Order, 1973 (SI No. 238 of 1973)
- Value-Added Tax (Refund of Tax) (No 7) Order, 1974 (SI No. 290 of 1974)
- Value-Added Tax (Amendment) Act, 1978 (Commencement) Order, 1979 (SI No. 8 of 1979)
- Value-Added Tax (Refund of Tax) (No 9) Order, 1979 (SI No. 59 of 1979)
- Value-Added Tax (Refund of Tax) (Revocation) Order, 1979 (SI No. 232 of 1979)
- Value-Added Tax (Refund of Tax) (No 11) Order, 1980 (SI No. 239 of 1980)
- Value-Added Tax (Refund of Tax) (No 12) Order, 1980 (SI No. 262 of 1980)
- Value-Added Tax (Refund of Tax) (No 14) Order, 1980 (SI No. 264 of 1980)
- Value-Added Tax (Refund of Tax) (No 15) Order, 1981 (SI No. 428 of 1981)
- Value-Added Tax (Refund of Tax) (No 16) Order, 1983 (SI No. 324 of 1983)
- Value-Added Tax (Refund of Tax) (No 21) Order, 1987 (SI No. 308 of 1987)
- Value-Added Tax (Refund of Tax) (Revocation) Order, 1989 (SI No. 351 of 1989)
- Value-Added Tax (Refund of Tax) (No 23) Order, 1992 (SI No. 58 of 1992)
- European Communities (Value-Added Tax) Regulations, 1993 (SI No. 345 of 1993)
- Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (SI No. 353 of 1994)
- Value-Added Tax (Refund of Tax) (No 27) Order, 1995 (SI No. 38 of 1995)
- Finance Act 1994 (Commencement of Sections 93 and 96(A)) Order, 1995 (SI No. 184 of 1995)
- Finance Act 1995 (Section 134 (1)) (Commencement) Order, 1996 (SI No. 231 of 1996)
- Value-Added Tax (Refund of Tax) (No 29) Order, 1996 (SI No. 334 of 1996)
- Finance Act 1997 (Commencement of Sections 101 and 113) Order, 1997 (SI No. 313 of 1997)
- European Communities (Value-Added Tax) Regulations, 1999 (SI No. 196 of 1999)
- Taxes (Electronic Transmission of Certain Revenue Returns) (Specified Provisions and Appointed Day) Order, 2000 (SI No. 289 of 2000)
- Value-Added Tax (Agricultural Intervention Agency) Order, 2001 (SI No. 11 of 2001)
- Taxes (Offset of Repayments) Regulations, 2002 (SI No. 471 of 2002)
- Finance Act 2003 (Commencement of Sections 124, 125, 129 and 130(b)) Order, 2003 (SI No. 512 of 2003)
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations, 2004 (S.I. No. 469 of 2004)
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations, 2005 (S.I. No. 178 of 2005)
- Finance Act 2005 (Commencement of Section 100 and 104(1)(B)) Order, 2005 (S.I. No. 225 of 2005)
- Disabled Drivers And Disabled Passengers (Tax Concessions) (Amendment) (No. 2) Regulations, 2005 (S.I. No. 566 of 2005)
- European Communities (Intrastat) (Amendment) Regulations, 2005 (S.I. No. 675 of 2005)
- Finance Act 2006 (Commencement of Sections 93(1), 97(1)(B) and 99(1)(A)) Order, 2006 (S.I No. 549 of 2006)
- Taxes (Electronic Transmission of VAT eServices Returns and VIES Statements) (Specified Provisions and Appointed Day) Order, 2008 (S.I. No. 339 of 2008)
- Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations, 2008 (S.I. No. 341 of 2008)
- European Communities (Tax Exemption for Certain Non-Commercial Goods Imported in the Personal Luggage of Travellers from Third Countries) Regulations, 2008 (S.I. No. 480 of 2008)
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations, 2009 (S.I. No. 368 of 2009)
- Finance Act 2010 (Section 133(1)) (Commencement) Order, 2010 (S.I. No. 147 of 2009)
- European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010)
- Value-Added Tax Regulations, 2010 (S.I. No. 639 of 2010)
- Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations, 2011 (S.I. No. 223 of 2011)
- European Communities (Intrastat) Regulations, 2011 (S.I. No. 610 of 2011)
- European Union (Mutual Assistance for the Recovery of Claims Relating to Taxes, Duties and Other Measures) Regulations, 2011 (S.I. No. 643 of 2011)
- Finance Act 2011 (Section 20) (Commencement) Order, 2011 (S.I. No. 660 of 2011)
- Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations, 2012 (S.I. No. 156 of 2012)
- Value-Added Tax (Refund of Tax) (Flat-Rate Farmers) Order, 2012 (S.I. No.201 of 2012)
- Taxes Consolidation Act 1997 (Section 960EA) (Payment of Tax by Credit Card via Internet) Regulations, 2012 (S.I. No. 255 of 2012)
- Value-Added Tax (Refund of Tax)(Touring Coaches) Order, 2012 (S.I. No. 266 of 2012)
- European Communities (Exemption from Value-Added Tax on the Permanent Importation of Certain Goods) Regulations, 2012 (S.I. No. 267 of 2012)
- European Union (Value-Added Tax) Regulations, 2012(S.I. No. 354 of 2012)
- Value-Added Tax Consolidation Act 2010 (Section 14(2)) (Commencement) Order, 2012 (S.I. No. 392 of 2012)
- European Union (Value-Added Tax) (No. 2) Regulations, 2012 (S.I. No. 429 of 2012)
- Value-Added Tax (Amendment) Regulations, 2012 (S.I. No. 458 of 2012)
- Mutual Assistance in Tax Matters Order, 2013 (S.I. No. 34 of 2013)
- Value-Added Tax (Refund of Tax) (Rescue Boats and Related Equipment) Order, 2013 (S.I. No. 249 of 2013)
- European Union (Value-Added Tax) Regulations, 2013 (S.I. No. 252 of 2013)
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations, 2014 (S.I. No. 139 of 2014)
- European Union (Value-Added Tax) Regulations, 2014 (S.I. No. 340 of 2014)
- Finance (No. 2) Act 2013 (Tax Treatment of Horses and Greyhounds) (Commencement) Order, 2014 (S.I. No. 498 of 2014)
- Finance Act 2011 (Section 60(1)(c)) (Commencement) Order, 2015 (S.I. No. 131 of 2015)
- Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations, 2015 (S.I. No. 634 of 2015)
- Tax Returns and Payments (Mandatory Electronic Repayment) Regulations, 2016 (S.I. No. 207 of 2016)
- Statements of Practice & Information Leaflets
- Accommodation, ‘Emergency’ Accommodation, Including Accommodation Provided for Asylum Seekers and Homeless People, and Ancillary Services (Feb 2001)
- Admission to Cultural, Artistic, Sporting, Scientific, Educational, Entertainment, or Similar Events and Services Ancillary to the Admission (Nov 2013)
- Advertising Services (Jun 2010)
- Agricultural Services (May 2014)
- Alcohol Products (Jun 2012)
- Auctioneering (Nov 2014)
- Bad Debts Relief (Dec 2013)
- Building and Associated Services (Aug 2007)
- Cars, Vehicles Registered by Distributors or Dealers Prior to Sale, New VAT treatment of (May 2003)
- Cash Registers (Jun 2015)
- Charities, Value Added Tax in the Case of (Jul 2015)
- Clothing, VAT and (May 2005)
- Conferences, VAT Deductibility (Oct 2013)
- Construction Contractors: Reverse Charge (Jul 2015)
- Cultural, Artistic and Entertainment Services Supplied By Non-Established Persons, VAT Treatment of (Sept 2002)
- Dances (Dec 2012)
- Deposits: Changes to Treatment for VAT purposes on forfeited deposits and cancellation charges (Sept 2008)
- Distance Sales (Oct 2013)
- Duty-Free Sales to Travellers on Intra-Community Journeys, Abolition of (June 1999)
- Education, Vocational Training and Retraining Services (pre FA2015) (Jan 2016)
- Electricity Market (Oct 2008)
- Electronic VAT Refunds (EVR) (Dec 2013)
- Entrance Fees to Historic Houses and Gardens and Certain other Admission to, and Rights over, Property (Jan 2014)
- e-Services (Jan 2016)
- Expression of Doubt (Oct 2013)
- Factoring and Invoice Discounting (Nov 2013)
- Farmers and Intra-EU Transactions (Mar 2016)
- Food and Drink (Mar 2015)
- Footwear (Jan 2010)
- Foreign Suppliers Doing Business in Ireland (Nov 2014)
- Gas and Electricity: Reverse Charge (Dec 2015)
- Gifts and Promotional Items (Dec 2013)
- Golf (Mar 2015)
- Goods and Services Sold Together (Apr 2014)
- Hire Purchase Transactions (Nov 2013)
- Horticultural Retailers (Dec 2014)
- Horses and Greyhounds (Nov 2014)
- Imports/Exports, Automated Entry Processing for (1991)
- Intra-Community Acquisitions (Sep 2013)
- Intra-Community Supplies (Sep 2013)
- Invoicing, New Rules (from 1 Jan 2013) (Nov 2012)
- Invoices/Credit Notes (Sep 2013)
- Leasing of Means of Transport (Dec 2012)
- Letting, Post-letting Expenses, Claims for repayment of VAT arising out of the Supreme Court Judgement in the case of Erin Executor and Trustee Company Limited, for periods prior to 27 March, 1998 (May 1998)
- Letting, Post-letting expenses incurred on or after 27 March, 1998, VAT treatment of (Aug 1998)
- Liquidators and Receivers (Jun 2009)
- Medical Services (Nov 2011)
- Milk Production Partnerships, VAT Issues for (Oct 2004)
- Mini One Stop Shop (Mar 2015)
- Moneys Received Basis of Accounting (Nov 2015)
- Monthly Control Statement (Oct 1992)
- Motor Vehicles: Deduction of VAT on certain cars (Feb 2009)
- Motor Vehicles: VAT and VRT on Transactions involving Motor Vehicles (Aug 2014)
- Photography (Jan 2010)
- Place of Supply For Services (Aug 2014)
- Plant and Machinery (Jan 2010)
- Printing and Printed Matter (Apr 2014)
- Property: Frequently Asked Questions (Dec 2008)
- Property: Section 4(8) VAT Act 1972 (Jun 2004)
- Property: Services vis Foreign Property (Dec 2008)
- Property; Services connected with Immovable Property (Feb 2016)
- Property: Summary and Checklist (May 2008)
- Property: The 10% Rule (Jun 2004)
- Property: VAT Multiplier (Oct 2008)
- Rate − Second Reduced Rate (Jan 2014)
- Rate Change 9% Rate on Certain Goods and Services (Jun 2011)
- Rate Change – Budget 2009 (Oct 2008)
- Rate Change – Budget 2010 (Dec 2009)
- Rate Change – Budget 2012 – Increase in Standard Rate to 23% (Dec 2011)
- Relief from Customs Duty and Import VAT: Ancillary material for the stowageand protection of goods during their transport (Sep 2012)
- Relief from Customs Duty and Import VAT: Articles for the blind (May 2013)
- Relief from Customs Duty and Import VAT: Articles for persons with disabilities (May 2013)
- Relief from Customs Duty and Import VAT: Coffins, funerary urns and ornamental funeral articles (Sep 2012)
- Relief from Customs Duty and Import VAT: Diplomatic privilege goods (Sep 2012)
- Relief from Customs Duty and Import VAT: Gift consignments and consignments of negligible value (May 2016)
- Relief from Customs Duty and Import VAT: Goods for charitable and humanitarian organisations (Jan 2015)
- Relief from Customs Duty and Import VAT: Goods for disaster victims (Sep 2012)
- Relief from Customs Duty and Import VAT: Goods for display or use at exhibitions, fairs, meetings or similar events (Apr 2016)
- Relief from Customs Duty and Import VAT: Goods for examination, analysis or test purposes (Apr 2016)
- Relief from Import VAT: Goods for onward supply to another Member State (Dec 2015)
- Relief from Customs Duty and Import VAT: Honorary decorations, awards and goodwill presents (Sep 2012)
- Relief from Customs Duty and Import VAT: Inherited goods (Sep 2012)
- Relief from Customs Duty and Import VAT: Laboratory animals and biological or chemical substances intended for research (Aug 2012)
- Relief from Customs Duty and Import VAT: Litter, fodder and feeding stuffs for animals during their transport (Sep 2012)
- Relief from Customs Duty and Import VAT: Materials for the construction, upkeep or ornamentation of Memorials to, or Cemeteries for, War Victim (Sep 2012)
- Relief from Customs Duty and Import VAT: Miscellaneous documents and articles (Jan 2015)
- Relief from Customs Duty and Import VAT: Organisations protecting copyrights or industrial and commercial patent rights (Sep 2012)
- Relief from Customs Duty and Import VAT: Pharmaceutical products (Sep 2012)
- Relief from Customs Duty and Import VAT: Publicity material (Apr 2016)
- Relief from Customs Duty and Import VAT: Re-imported goods (Apr 2016)
- Relief from Customs Duty and Import VAT: Samples (Apr 2016)
- Relief from Customs Duty and Import VAT: Student goods (Aug 2012)
- Relief from Customs Duty and Import VAT: Therapeutic or medical-related nature substances (Sep 2012)
- Relief from Customs Duty and Import VAT: Transfer of business activities (Sep 2012)
- Relief from Customs Duty and Import VAT: Transfer of residence from a non-EU country (Jan 2015)
- Relief from Customs Duty and Import VAT: Trousseaux, household effects and wedding presents (Jan 2014)
- Repayments to Unregistered Persons (Aug 2014)
- Research Services Carried out by Third Level Educational Bodies (Mar 2015)
- Retail Export Scheme (Tax-Free Shopping for Tourists) (Nov 2016)
- Retailers Special Schemes (Jan 2010)
- Scrap Metal (Oct 2013)
- Second-Hand Goods – Margin Scheme (May 2014)
- Service Changes in Hotels and Restaurants (Withdrawal of Concession) (Jan 2010)
- Solicitors, VAT and (May 2014)
- Sports Facilities (Jan 2010)
- State Procurement (Jun 2016)
- Telecommunications, Broadcasting and Electronic Services (B2C) (Dec 2014)
- Theatrical and Musical Events (Dec 2008)
- Travel Agent’s Margin Scheme (Apr 2012)
- Transfer of Business (Nov 2015)
- Transport of Goods and Ancillary Services within the EU (Oct 2008)
- Veterinary Services (Jun 2010)
- Zero-rating of Goods and Services — Section 56 (Nov 2012)
- Other Relevant Legislation
- Provisional Collection of Taxes Act, 1927
- Finance Act 1928
- European Communities Act, 1972
- Finance Act 1975
- Finance Act 1983
- Finance Act 1986
- Finance Act 1989
- Finance Act 1992
- Waiver of Certain Tax, Interest and Penalties Act, 1993
- Finance Act 1995
- Finance Act 1997
- Taxes Consolidation Act 1997
- Electronic Commerce Act, 2000
- Interpretation Act 2005
- Finance (Tax Appeals) Act 2015
- Law of Vehicle Registration Tax
- Finance Act 1992
- Finance Act 2001
- Finance Act 2006
- Vehicle Registration and Taxation Regulations, 1992 (S.I. No. 318 of 1992)
- Vehicle Registration and Taxation (No.2) Regulations, 1992 (S.I. No. 437 of 1992)
- Vehicle Registration Tax (Permanent Reliefs) Regulations, 1993 (S.I. No. 59 of 1993)
- Temporary Exemption from Registration of Vehicles Regulations, 1993 (S.I. No. 60 of 1993)
- Vehicle Registration and Taxation Regulations, 1993 (S.I. No. 252 of 1993)
- Vehicle Registration Tax (Repayments in Certain Cases) Regulations, 1995 (S.I. No.154 of 1995)
- Taxes (Electronic Transmission of Vehicle Registration Returns) (Specified Provisions and Appointed Day) Order, 2002 (S.I. No. 464 of 2002)
- Vehicle Registration Taxation Regulations, 2003 (S.I. No. 249 of 2003)
- Vehicle Registration and Taxation (Amendment) Regulations 2007 (S.I. No. 576 of 2007)
- Vehicle Registration and Taxation (Amendment) Regulations 2008 (S.I. No. 396 of 2008)
- Vehicle Registration Tax (Permanent Reliefs) (Amendment) Regulations 2010 (S.I. No. 346 of 2010)
- Vehicle Registration and Taxation (Amendment) Regulations 2010 (S.I. No. 400 of 2010)
- Vehicle Registration and Taxation (Amendment) Regulations, 2012 (S.I. No. 542 of 2012)
- Vehicle Registration (Identification Marks) Regulations, 2013 (S.I. No. 452 of 2013)
- Vehicle Registration and Taxation (Amendment) Regulations, 2015 (S.I. No. 496 of 2015)
- Vehicle Registration and Taxation Regulations, 2015 (S.I. No. 591 of 2015)
- Vehicle Registration Tax (Permanent Reliefs)(Amendment) Regulations, 2016 (S.I. No. 313 of 2016)
- Vehicle Registration and Taxation (Amendment) Regulations, 2016 (S.I. No. 402 of 2016)
- Development of the VAT Acts 1972 – 2010
- 1 Interpretation
- 2 Charge of value-added tax
- 3 Delivery of goods
- 3A Intra-Community acquisition of goods
- 3B Alcohol products
- 4 Special provisions in relation to the delivery of immovable goods
- 4A Person liable to pay tax in relation to certain supplies of immovable goods
- 4B Supplies of immovable goods
- 4C Transitional measures for supplies of immovable goods
- 5 Rendering of services
- 5A Special scheme for electronic services
- 6 Exemptions
- 6A Special scheme for investment gold
- 7 Waiver of exemption
- 7A Option to tax lettings of immovable goods
- 7B Transitional measures: waiver of exemption
- 8 Accountable persons
- 9 Registration
- 10 Amount on which tax is chargeable
- 10A Margin scheme goods
- 10B Special scheme for auctioneers
- 10C Travel agent’s margin scheme
- 11 Rates of tax
- 12 Deduction for tax borne or paid
- 12A Special provisions for tax invoiced by flat-rate farmers
- 12B Special scheme for means of transport supplied by taxable dealers
- 12C Special scheme for agricultural machinery
- 12D Adjustment of tax deductible in certain circumstances
- 12E Capital Goods Scheme
- 12F Special scheme for intra-Community refunds of tax
- 13 Special provisions for tax invoiced by farmers and fishermen
- 13A Supplies to, and intra-Community acquisitions and imports by, certain taxable persons
- 14 Payments based on cash receipts
- 15 Charge of tax on imported goods
- 15A Goods in transit
- 15B Goods in transit (additional provisions)
- 16 Duty to keep records
- 17 Invoices
- 18 Inspection and removal of records
- 19 Tax due and payable
- 19A Statement of intra-Community supplies
- 19AA Accountable person to lodge statement of intra-Community supplies of taxable services
- 19B Letter of expression of doubt
- 20 Refund of tax
- 21 Interest
- 21A Interest on refunds of tax
- 22 Estimation of tax due for a taxable period
- 22A Generation of estimates and assessments by electronic, photographic or other process
- 23 Estimation of tax due for any period
- 23A Security to be given by certain taxable persons
- 24 Recovery of tax
- 25 Appeals
- 26 Penalties generally
- 27 Fraudulent returns, etc
- 27A Penalty for deliberately or carelessly making incorrect returns, etc
- 28 Assisting in making incorrect returns, etc
- 29 Proceedings in High Court in respect of penalties
- 30 Time limits
- 31 Application of section 512 of the Income Tax Act, 1967
- 32 Regulations
- 33 Officer responsible in case of body of persons
- 34 Relief for stock-in-trade held on the specified day
- 35 Special provisions for adjustment and recovery of consideration
- 36 Special provisions for deliveries made prior to the specified day
- 37 Substitution of agent, etc, for person not resident in State
- 38 Extension of certain Acts
- 39 Consequential adjustments in regard to capital allowances
- 40 Increase of excise duty on betting
- 41 Repeals
- 42 Collection of tax
- 43 Care and management of tax
- 44 Short title