Ultimate Law Resources : Database for Lawyers
| Topic Serial # | Content | Case Law |
|---|---|---|
|
PREAMBLE |
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| 0 | PREAMBLE | |
| 1 | Short title, extent, and commencement | |
|
CHAPTER-II |
||
|
PRELIMINARY |
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| 2 | Definitions.~ (1) | |
| 3 | Associated persons | |
| 4 | Consideration | |
| 5 | Economic activity | |
| 6 | Open market price | |
| 7 | Taxable supply | |
|
CHAPTER-II |
||
|
INTEGRATION WITH PROVINCIAL VALUE ADDED TAX LAWS |
||
| 8 | Collection of Provincial VAT | |
|
CHAPTER-III |
||
|
IMPOSITION OF TAX |
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|
PART A – |
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|
TAX PAYABLE AND PERSON LIABLE |
||
| 9 | Imposition of tax | |
| 10 | Person liable to pay tax | |
| 11 | Exemptions | |
| 12 | Zero-rated supplies | |
| 13 | Exemption and zero-rating only as provided by law | |
| 14 | Value of imported goods | |
| 15 | Payment of tax on taxable imports | |
|
PART C – |
