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 13a - (Zero-Rating of) Supplies to, and Intra-Community Acquisitions and Imports by, Certain Taxable Persons
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 - Penalties