- Clarification on what constitutes an exempt import
- Extension of Public International Organizations under the First Schedule to the Value Added Tax Act Cap 349
- Introduction of new exempt supplies
- Repeal of VAT exemptions for the following supplies
- Extension of the investment incentive (VAT exemption) for the supply of services to conduct a feasibility study, design and construction; the supply of locally produced materials for the construction of premises and other infrastructure, machinery and equipment or furnishings and fittings to a hospital facility developer whose investment capital is at least US$5 million
- Alterations to list of zero-rated supplies
Source: EY
