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Value Added Tax Act (Cap. 406) Value Added Tax (Forms) (Amendment) Regulations, 2011 (L.N. 37 Of 2011 )

VALUE ADDED TAX ACT (CAP. 406)Value Added Tax (Forms) (Amendment) Regulations, 2011

IN exercise of the powers conferred by articles 27(3) and 75 of the Value Added Tax Act, the Minister of Finance, the Economy and Investment has made the following regulations:-

(2) These regulations shall deemed to have come into force on
1st January, 2011.

(2) The provisions of the Fourth Schedule to the principal regulations prior to its substitution by sub-regulation (1) of this regulation shall continue to apply to returns relative to a reporting tax period that ended on the 31st December 2010 or before.
(3) References to the Fourth Schedule of the principal regulations shall, with respect to returns relative to a reporting tax period that ended on the 31st December 2010 or before, be construed as references to the said Fourth Schedule prior to its substitution by sub-regulation (1) of this regulation.

Citation and commencement.

S.L. 406.09

Substitutes the Fourth Schedule to the principal regulations.

B 506 VERŻJONI ELETTRONIKA
SCHEDULE
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