Value Added Tax Act (Amendment) Act, 2019

An Act to amend the Value Added Tax Act. The Act provides some new definitions in section 8. It emphasizes that Tax is payable on the provision of electronic service in the Republic where that service is performed, undertaken, or utilized in the Republic or the benefit of the supply is for a recipient in the Republic regardless of whether the provider of the service has a place of business in the Republic or the service is paid for outside the Republic.