republic of vanuatu
Rent Taxation (Amendment)
Act No. 7 Of 2019
Arrangement of Sections
1	Amendment
2	Commencement

republic of vanuatu
Assent:		24/06/2019
Commencement:		24/06/2019
RENT TAXATION (AMENDMENT)
ACT NO. 7 OF 2019

An Act to amend the Rent Taxation Act [CAP 196].
Be it enacted by the President and Parliament as follows-
1	Amendment
The Rent Taxation Act [CAP 196] is amended as set out in the Schedule.
2	Commencement
This Act commences on 1 January 2020.

SCHEDULE
AMENDMENTS OF Rent Taxation Act [CAP 196]
1	References to “Collector”
Delete all reference to “Collector”(wherever occurring in the Act), substitute “Director”
2	Section 1 (Definition of “Collector”)
Repeal the definition.
3	Section 1
Insert in their respective alphabetical positions:
““approved form” has the same meaning as in the Tax Administration Act No. 37 of 2018;
“Director” has the same meaning as in the Tax Administration Act No. 37 of 2018;
“person” has the same meaning as in the Tax Administration Act No. 37 of 2018;”
4	Section 2
Repeal the section, substitute
“2	Director is responsible for the administration of this Act
The Director is responsible for the day to day management and administration of this Act.”
5	Sections 6, 12, 13, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 30, 31 and 33
Repeal the sections.
6	Subsection 8B(3)
Repeal the subsection.
7	Subsection 9(3)
Renumber as (2).
8	Paragraph 9(2)(d)
Repeal the paragraph.
9	Section 11
Repeal the section, substitute
“11.	Returns to be furnished by the taxpayer
A taxpayer must, within 28 days immediately succeeding the end of a chargeable period, provide the Director with a return detailing all the rent derived by that taxpayer during that chargeable period.”
10	Section 14
Repeal the section, substitute
“14.	Payment of tax
The rent tax payable by a person for a chargeable period is due on the date that the rent tax return for that period is due.”
11	Subsection 29(1)
Repeal the subsection, substitute
“(1)	In addition to any records required to be kept and retained under the Tax Administration Act No. 37 2018, the Minister may prescribe such other records a taxpayer is required to keep or retain for the purposes of this Act.”
12	Section 34
Repeal the section, substitute
“34.	Regulations
(1)	The Minister may, by Order, make Regulations prescribing all matters:
(a)	required or permitted by this Act to be prescribed; or
(b)	necessary or convenient to be prescribed for carrying out or giving effect to this Act.
(2)	The Regulations may:
	(a)	provide for the withholding of rent tax from payments of rent in 	respect of any person or class of persons; or
	(b)	prescribe penalties not exceeding VT1, 000,000 or a term of 	imprisonment not exceeding 1 year, or to both, for offences 	under the Regulations.”