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The Sales Tax Bill, 2019
Parliamentary Period:
Third Session of the Twelfth Assembly
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.
Bill Stage:
Presentation
First Reading