Value Added Tax Act (Amendment of Fifth Schedule) (Amendment No. 2) Regulations, 2021 - VALUE ADDED TAX ACT(CAP. 406)

These regulations amend the Fifth Schedule of the Value Added Tax Act, specifically concerning the application of VAT. The amendments aim to update the existing VAT framework. The changes affect businesses registered for VAT and consumers by potentially altering the VAT rates or exemptions applicable to certain goods and services.