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Tax Newsletter: VAT Modification Order 2021

The Honourable Minister of Finance, Budget and National Planning (“the Minister”), Zainab Shamsuna Ahmed, has issued the Value Added Tax (VAT) Modification Order 2021 (“the 2021 Order”), which took effect from 30 July 2021.

The Minister issued the 2021 Order pursuant to Section 38(b) of the VAT Act (“VATA”), which empowers the Minister to amend, vary or modify the list set out in the First Schedule to VATA i.e. the schedule listing the goods and services designated as VAT exempt and zero-rated.

Please click here to access the updated list of exempted items and click here to access a copy of the gazetted VATMO 2021.

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