3 March 2022 – Customs & Excise Act, 1964 and Value Added Tax Act, 1991: The draft amendments are proposed to the Customs and Excise Act and Value Added Tax Act as follows:
Draft Schedule amendment
- Substitution of rebate items 406.02, 406.02/00.00/01.00, 406.03, 406.03/00.00/01.00, 406.04, 406.04/00.00/01.00, 406.05, 406.05/00.00/01.00, 406.07 and 406.07/00.00/01.00 in Part 1 of Schedule No. 4; and
- Substitution of rebate item 631.00 000.00.00 01.00 in Part 2 of Schedule No. 6.
Draft VAT amendment
- Draft amendment to paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991 as a consequence to the amendment in Part 1 of Schedule No. 4 to the Customs Act.
Draft Rule Amendment
- Amendment to rules under section 21 – Duty free sale of motor vehicles to diplomats
Due date for public comment: 25 March 2022
