Value Added Tax Act (Cap. 406), article 50

50. (1) Every person registered under article 10 who makes a supply, other than an exempt without credit supply, to another person who identifies himself for the purpose of that supply by means of a value added tax identification number shall provide that other person a tax invoice within the time determined in accord ance with the provisions of the Twelfth Schedule. 38 CAP. 406.] VALUE ADDED TAX (2) When there is an application, disposal, transport or use of goods for which no consideration is charged or paid but which i s deemed in terms of the Second Schedule to be a supply made by a person for consideration, that person shall, if he is a person registered under article 10, issu e a tax invoice in which he in dicates himself both as the person who made the supply and as the perso n to whom the supply is made. (3) Every taxable person shall issue a tax invoice within the time stated in sub-article (1) in respect of every distance sal e made by him. ( 4 ) W h e r e a p e r s o n p r o v i d e s a d o c u m e n t t o h i m s e l f w h i c h purports to be a tax invoice in respect of a taxable supply mad e to him by a person registered unde r article 10, that document may, subject to the provisions of the Twelfth Schedule, be treated a s the tax invoice required to be issued and delivered by the supplier in terms of this article. (5) A tax invoice shall be issued in the form and in the manner and shall contain the particulars set out in the Twelfth Schedu le. Documents to be provided in other cases. Substituted by: X. 2003.27; XXXVIII.2024.16.