Parliament of Barbados
Legislation
Notice: Statutes including SI are available at the consolidation date of 2008.
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Value Added Tax
PART I Preliminary
Citation
Interpretation
PART II Value Added Tax
Imposition of Value Added Tax
PART III Rules Respecting Tax on Supplies
Classification of Supply
Place of Supply
Time of Supply
Value of Supply
Special Cases
PART IV Rules Respecting Tax on Imports
29
Interpretation
30
Application of Customs Act
31
Value of imported goods
32
Re-importation of goods
PART V Registration
33
Small supplier
34
Application for registration
35
Registration
36
Certificate of registration
37
Repealed by 1999-25....
38
Cancellation of registration
39
Objection to Comptroller’s decision
40
Change of registrant’s status
41
Branch registration
42
Second hand goods
PART VI Returns and Payment of Tax
DIVISION I Interpretation
DIVISION II Taxable Periods
DIVISION III Returns
DIVISION IV Output Tax
DIVISION V Input Tax
PART VII Relief From Tax
55
Refund of tax paid in error
56
Refund for approved educational institutions
57
Exported goods
58
Refund to diplomatic missions
59
Refund to international financial sector
60
Remissions
61
Applications
62
Multiple recoveries prohibited
63
Charge on Consolidated Fund
PART VIII Persons Acting in Representative Capacity
Officers, Trustees and Personal Representatives
Trustees in Bankruptcy and Receivers
Agents
PART IX Avoidance Transactions
71
Anti-avoidance
PART X Administration and Enforcement
DIVISION I Interpretation
DIVISION II Administration
DIVISION III Audit and Investigation
DIVISION IV Assessments and Determinations
DIVISION V Objections and Appeals
DIVISION VI Collection
DIVISION VII Penalties and Offences
Offences
DIVISION VIII Service and Evidence
DIVISION IX Regulations
PART XI Effect of Tax Change on Contracts
104
Effect of tax change
PART XII Miscellaneous
Transitional
Amendments and Repeals