The Value Added Tax (Accounting and Records) Regulations 1989

1. Introductory Text

2. 1. Citation, commencement and interpretation

3. 2. Records

4. 3. Every taxable person shall keep and preserve such records as...

5. 4. The value added tax account

6. 5. Correction of returns

7. 6. Claims for recovery of overpaid tax

8. 7. Adjustments in the course of business

9. 8. Calculation of returns

10. Signature

11. Explanatory Note