Tax & Duty Manuals - Section 16

Value Added Tax

Chapter 01 - Definitions
Chapter 02 - Charge to Value Added Tax
Chapter 03 - Supply of Goods
Chapter 03A - Intra Community Acquisitions
Chapter 03B - Alcohol Products
Chapter 04 - Supply of Immovable Goods
Chapter 05 - Supply of Services
Chapter 06 - Exemptions
Chapter 07 - Provisions relating to the Waiver of Exemption on the Supply of Immovable Goods
Chapter 07B - Transitional Measures Relating to the Waiver of Exemption on the Supply of Immovable Goods
Chapter 08 - Taxable Persons
Chapter 09 - Registration
Chapter 10 - Taxable Amount
Chapter 10A - Margin Scheme
Chapter 10C - Travel Agents Margin Scheme
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 and Identity Cards