Guides

The guides on this page are older versions of the existing ones, which had been either replaced or withdrawn. They are intended for research and reference purposes only and should not be relied on to make decisions on current legislation. 
 
Guides that are still in operation can be found under Find a Guide
Value-Added Tax Act, 1991

Frequently Asked Questions: Increase in the VAT Rate from 1 May 2025, and the Pocket Guide on the VAT Rate Increase from 1 May 2025 withdrawn by the Rates and Monetary Amounts and Amendment of Revenue Laws Bill [B14—2025] as tabled by the Minister of Finance in the National Assembly on 24 April 2025.

 

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