republic of vanuatu

Value Added Tax (Amendment) 
Act No. 42 Of 2017
Arrangement of Sections
1	Amendment	2
2	Commencement	2

republic of vanuatu
Assent:		22/12/2017
Commencement:		01/01/2018
VALUE ADDED TAX (AMENDMENT) 
ACT NO. 42 OF 2017
An Act to amend the Value Added Tax Act [CAP 247].
Be it enacted by the President and Parliament as follows-
1	Amendment
The Value Added Tax Act [CAP 247] is amended as set out in the Schedule.
2	Commencement
This Act commences on 1 January 2018.

SCHEDULE
AMENDMENTS OF the value added tax 
ACT [CAP 247]
1	Subsection 11(1)
Delete “12.5%”, substitute “15%”