The Minister of Finance, Budget and National Planning, on September 21, 2021, issued the VAT Modification Order of 2021 (“MO 21”) which amends the list of goods and services exempted from VAT and eligible as zero-rated goods and services.
In this article, we evaluate the key provisions of the MO 21 and highlight the updated list of exempted goods and services.
Source: pavestoneslegal.com
