Law of Value-Added Tax, Finance (No. 2) Act 2023 (Volume 2)
Article 99
1. The reduced rates shall be fixed as a percentage of the taxable amount, which may not be less than 5%.
2. Each reduced rate shall be so fixed that the amount of VAT resulting from i...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.