Tax & Duty Manuals - Section 16
Value Added Tax
- Chapter 1 - Definitions -
- Chapter 2 - Charge to Value-Added Tax -
- Chapter 3 - Supply of goods -
- Chapter 3A - Intra-Community Acquisitions -
- Chapter 3B - Alcohol products -
- Chapter 4 - Supply of immovable goods -
- Chapter 5 - Supply of Services -
- Chapter 6 - Exemptions -
- Chapter 7 - Provisions Relating to the Waiver of Exemption on the Supply of Immovable Goods -
- Chapter 7B - Transitional Measures Relating to the Waiver of Exemption on the Supply of Immovable Goods -
- Chapter 8 - Taxable persons -
- Chapter 9 - Registration -
- Chapter 10 - Taxable amount -
- Chapter 10A - Margin Scheme -
- Chapter 10C - Travel Agents Margin Scheme [TAMS] -
- Chapter 11 - Rates of Tax -
- Chapter 12 - Deductibility -
- Chapter 12A - Flat-rate farmers -
- Chapter 12B - Special rules for supply of means of transport -
- Chapter 12D - Adjustment of tax deductible in certain circumstances -
- Chapter 13 - Remission of tax on goods exported, etc -
- Chapter 14 - Determination of Tax Due by Reference to Moneys Received -
- Chapter 15 - Imports -
- Chapter 16 - Keeping Records -
- Chapter 17 - Invoices -
- Chapter 18 - Inspection and removal of records -
- Chapter 19 - Tax due and payable -
- Chapter 19A - Statement of intra-Community supplies -
- Chapter 20 - Refund of tax -
- Chapter 21 - Interest -
- Chapter 22 - Estimate of tax due for a taxable period -
- Chapter 23A - Security -
- Chapter 24 - Recovery of Tax -
- Chapter 25 - Appeals -
- Chapter 26 - Prosecution for failure to lodge returns -
- Chapter 27a - Penalties -
- Chapter 28x - VAT Consolidation Act 2010 & Identity Cards -