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Charge of value-added tax.
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[VATA s. 2]
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3.— Except as expressly otherwise provided by this Act, a tax called value-added tax is, subject to and in accordance with this Act and regulations, chargeable, leviable and payable on the following transactions:
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(a) the supply for consideration of goods by a taxable person acting in that capacity when the place of supply is the State;
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(b) the importation of goods into the State;
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(c) the supply for consideration of services by a taxable person acting in that capacity when the place of supply is the State;
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(d) the intra-Community acquisition for consideration by an accountable person of goods (other than new means of transport) when the acquisition is made within the State;
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(e) the intra-Community acquisition for consideration of new means of transport when the acquisition is made within the State.
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