97 tal-1994

L.N. 91 01 I""

VALUE ADDED TAX ACT, I""

(ACT NO. XD 011994)

Val~ Added Tu (Fonm) Rec"lltioM, 1994

IN e:o:crciscofthepowenconfcrrcd by sections 12.16, 22,61 and 70

of the Value Added Tax Act, 1994, hereinafter referred 10 as ~the Act",

the Minister of Finance has made the following regulatioIl$:-

I. (1) These regulations may be cited as the Value Added Tax atalioo...s

(Forms) Regulations, 1994.

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(2) 'These regulations $hall be deemed to have come into Fon.<>l.

force on the 1st September, 1994.

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An application for registration in terms of sections 12 and 70 of

the Act shall be made on the form prescribed in the First Schedule 10

these regulations.

1. The return 10 be furnished in termsof subsecti<Hl$ (I) and (2) of Tu m ....

section 16, and subsection (3) of section 22 of the Act shall be made on ~-

the form prescribed in the Serond Schedule to these regulations.

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