republic of vanuatu
Value Added Tax
(Amendment) Act No. 13 Of 2021
Arrangement of Sections

1	Amendment
2	Commencement

republic of vanuatu
Assent:		20/07/2021
Commencement:		22/07/2021
value added tax
(Amendment) Act No. 13 Of 2021
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
(1)	Subject to subsection (2), this Act commences on the day on which it is published in the Gazette.
(2)	Item 5 is taken to have commenced on 1 April 2020.

SCHEDULE
AMENDMENTS of Value Added Tax Act [Cap 247]
1	Whole of Act
(a)	Delete all references to “resident of Vanuatu”, substitute “resident person”
(b)	Delete all references to “non-resident of Vanuatu”, substitute “non-	resident person”
2	Subsection 2(1)
Insert in their correct alphabetical positions:
““non-resident person” has the same meaning as in the Tax Administration Act No. 37 of 2018;
“resident person” has the same meaning as in the Tax Administration Act No. 37 of 2018;”
3	Subsection 2(1) (Definition of “non-profit body”)
Repeal the definition, substitute
““non-profit body” has the same meaning as in the Tax Administration Act No. 37 of 2018;”
4	Section 2A
Repeal the section.
5	After subsection 3(2)
Insert
“(2A)	Subsection 3(2) does not apply in respect of:
(a)	the Employment Stabilisation Payments paid under the Covid-19 stimulus package of 2020; and
(b)	the Small and Medium Enterprise grants paid under Covid-19 stimulus package of 2020.
(2B)	This Act or the Tax Administration Act No. 37 of 2018 do not prevent a person amending a value added tax return to give effect to subsection (2A).”
6	Subsection 7(1)
Delete “non-resident” (first occurring), substitute “non-resident person”
7	Paragraph 47(6)(a)
Delete “of Vanuatu or a non-resident”, substitute “person that is not”
8	Subsection 54(1A)
Repeal the subsection.
9	Schedule 3 - Paragraph 1(e)
Delete “has been”, substitute “is”
10	Schedule 3 - Paragraphs 5(a) and 12(a)
Delete “of Vanuatu”, substitute “person that is not”