Value Added Tax Act (Cap. 406), article 19

19. (1) The tax chargeable on every taxable supply, other than a supply referred to in sub-arti cle (2), shall be at the rate o f eighteen per cent of the tax able value of the supply. (2) The tax chargeable on every taxable supply specified in the Eighth Schedule shall be at such rate or rates, not being highe r than eighteen per cent or low er than five per cen t of the taxable va lue of the supply, as specified in that Schedule. (3) The tax chargeable on ev ery taxable intra-community acquisition of goods shall be that applicable to the supply of like goods in terms of the foregoing provisions of this article. (4) The tax chargeable on every taxable importation, other than an importation referred to in su b-article (5), shall be at the rate of eighteen per cent of the taxab le value of the importation. (5) The tax chargeable on every taxable importation as may be 20 CAP. 406.] VALUE ADDED TAX specified in the Eighth Schedule shall be at such rate or rates , not being higher than eighteen per cent or lower than five per cent of the taxable value of the impor tation, as may specified in that Schedule. Persons liable for the payment of the tax. Substituted by: X. 2003.10. Amended by: II. 2009.39; VII.2022.69.