The objects of this Bill are to—

(a) introduce a sales tax on the supply of goods in the Republic on manufacturers, producers, distributors, wholesalers, and retailers and the importers of goods into the Republic;

(b) impose a sales tax on the supply of services in the Republic by service providers and importers of services into the Republic;

(c) exempt certain supplies, imports and exports of goods and services from sales tax;

(d) provide for the registration and de-registration of taxable suppliers;

(e) provide for the use of electronic devices, equipment or any other devices;

(f) provide for the collection of sales tax;

(g) repeal and replace the Value Added Tax Act, 1995; and

(h) provide for matters connected with, or incidental to, the foregoing.