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Contents

Long Title

Part I PRELIMINARY

Part II ADMINISTRATION

Part III IMPOSITION AND EXTENT OF TAX

Part IV CREDIT FOR INPUT TAX AGAINST OUTPUT TAX

Part V RELIEFS

Part VI SPECIAL CASES

Part VII ACCOUNTING AND ASSESSMENTS

Part VIII BOARD OF REVIEW

Part IX OFFENCES AND PENALTIES

Part X PROCEEDINGS

Part XI COLLECTION AND ENFORCEMENT

Part XII GENERAL PROVISIONS

FIRST SCHEDULE Registration

SECOND SCHEDULE Matters to be Treated As Supply of Goods or Services

THIRD SCHEDULE Valuation — Special Cases

FOURTH SCHEDULE

FIFTH SCHEDULE Advance Rulings

SIXTH SCHEDULE Disclosure of names and particulars of persons and places

Legislative Source Key

Legislative History

Comparative Table

 
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Related Subsidiary Legislation | Legislative History | Amendment Annotation off
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On 26/05/2013, you requested for the version in force on 26/05/2013 incorporating all amendments published on or before 26/05/2013. The closest version currently available is that of 31/07/2005.
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Responsibility of Comptroller and delegation of powers
5.
—(1)  The Comptroller shall be responsible generally for the carrying out of the provisions of this Act and for the collection of tax and shall pay all amounts collected in respect thereof into the Consolidated Fund.
(2)  The Comptroller may, subject to such conditions or restrictions as he thinks fit, delegate to any public officer or person employed in the administration of this Act all or any of the powers, functions and duties vested in him by this Act.
[Property Tax 1985 Ed., ss. 4 (1) and 5]