GY · law
Value Added Tax Act, Cap. 81:05
In force
Return filing, late-return civil penalty and repeated-failure closure powers are in the Act and the GRA policy note. Exemptions and zero-rating are not interchangeable. A tax adviser confirms current treatment.
Applies to. Registrants and transactions as the Act applies.
Verification. Figures below are the sourced text. Current amendments need sign-off.
Reviewed in the research snapshot on 2026-11-08. A qualified legal reviewer has not been appointed.