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Section 1

Short title and commencement 


This Act may be cited as the Value Added Tax Act, 2013.


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VAT notes

NOTES OF VAT Six Months to claim - S.17(2) Input tax shall be allowable for a deduction within six months after the end of the tax period in which the supply or importation occurred. Documents for Claim: -  S.17(3) Original tax invoice/Certified Copy, customs entry, customs receipt, credit note, debit note.

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