Value Added Tax Act (Cap. 406), article 51

51. (1)Any person who makes any supply, other than a supply in respect of which a tax invoice is required to be issued in terms of article 50, shall provide to the person to whom the supply is made an invoice, receipt or other document which shall be issued in the form and in the manner and shall contain the details indicated in the Thirteenth Schedule. (2) The provisions of sub-article (1) shall not apply to supplies which are exempt without credit in accordance with Part Two of the Fifth Schedule other than supplies referred to under sub-item 16(1) of Part Two of the said Schedule. Production of invoices by persons to whom a supply is made. Amended by: XIX. 2007.2.