Sec 47 of the VAT Act 2001 provides instances where VAT exemption may be granted. These categories include Public International Orgnaisations as listed in Schedule 1 of the Act, contractors engaged in aid projects and certain organisations to the extent that they provide charitable activities. “Charitable activities” is defined as ‘….. provision of food, meals, board, and or lodging or other necessities, comforts, or amenities to any person whom the Commissioner General is satisfied are in need. This therefore means that in order for the exemption to apply, the qualifying organisation should be providing charitable activities for a nature listed in the definition above and these should be provided to persons who lack the basic necessities of life.
- Apply in writing to Commissioner Core Operations and attach copies of pro-forma Invoices of goods to be exempted
- Apply in writing to Commissioner Core Operations and attach copies of the constitution of the charitable organization and pro-forma invoices of goods to be exempted
Application must be made prior to importation of goods.