Value Added Tax Act (Cap. 406), article 23

23. Every person registered under article 10 who furnishes a tax return for a tax period shall have the right to deduct from the output tax for that period - (a) the input tax credit for that period; (b) any other deductions to which he may be entitled for that period in accordance with the Tenth Schedule. 24 CAP. 406.] VALUE ADDED TAX Refund of excess credit to persons registered under article 10. Substituted by: X. 2003.10. Amended by: XIII. 2005.43; I. 2010.67; III.2026.59.