VAT Registrants with outstanding refunds can now apply for it via the Government’s VAT Bonds initiative. The following documents provide a level of guidance on the application process and regulations which governs the bond:
- Media Release: VAT Bond 2020
- VAT Bond Application Form 2020
- FAQ for VAT Bonds
- Legal Notice No. 68 of 2020
- Legal Notice No. 69 of 2020
- Legal Notice No. 70 of 2020
- Act No. 9 of 2020 - An Act to amend the Heritage and Stabilisation Fund Act, Chap. 70:09, the Government Savings Bonds Act, Chap. 71:41 and the Value Added Tax Act, Chap. 75:06.