VAT Bonds

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:  

  1. Media Release: VAT Bond 2020
  2. VAT Bond Application Form 2020
  3. FAQ for VAT Bonds
  4. Legal Notice No. 68 of 2020
  5. Legal Notice No. 69 of 2020
  6. Legal Notice No. 70 of 2020
  7. 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.
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