Value-Added Tax Act, 1972

Permanent Page URL

/static/images/base/harp.jpg

Number 22 of 1972

VALUE-ADDED TAX ACT, 1972

ARRANGEMENT OF SECTIONS

Section
1.	Interpretation.
2.	Charge of value-added tax.
3.	Delivery of goods.
4.	Special provisions in relation to the delivery of immovable goods.
5.	Rendering of services.
6.	Exemptions.
7.	Waiver of exemption.
8.	Accountable persons.
9.	Registration.
10.	Amount on which tax is chargeable.
11.	Rates of tax.
12.	Deduction for tax borne or paid.
13.	Special provisions for tax invoiced by farmers and fishermen.
14.	Payment based on cash receipts.
15.	Charge of tax on imported goods.
16.	Duty to keep records.
17.	Invoices.
18.	Inspection and removal of records.
19.	Tax due and payable.
20.	Refund of tax.
21.	Interest.
22.	Estimation of tax due for a taxable period.
23.	Estimation of tax due for any period.
24.	Recovery of tax.
25.	Appeals.
26.	Penalties generally.
27.	Fraudulent returns, etc.
28.	Assisting in making incorrect returns, etc.
29.	Proceedings in High Court in respect of penalties.
30.	Time limits.
31.	Application of section 512 of the Income Tax Act, 1967.
32.	Regulations.
33.	Officer responsible in case of body of persons.
34.	Relief for stock-in-trade held on the specified day.
35.	Special provisions for adjustment and recovery of consideration.
36.	Special provisions for deliveries made prior to the specified day.
37.	Substitution of agent, etc., for person not resident in State.
38.	Extension of certain Acts.
39.	Consequential adjustments in regard to capital allowances.
40.	Increase of excise duty on betting.
41.	Repeals.
42.	Collection of tax.
43.	Care and management of tax.
44.	Short title.

FIRST SCHEDULE

Exempted Activities

SECOND SCHEDULE

Goods and Services Chargeable at the Rate of Zero per cent.

THIRD SCHEDULE

PART I

Goods Chargeable at the Rate of 5·26 per cent.

PART II

Services Chargeable at the Rate of 5·26 per cent.

FOURTH SCHEDULE

Goods Chargeable at the Rate of 30·26 per cent.

FIFTH SCHEDULE

Enactments Repealed

Acts Referred to
Income Tax Act, 1967	1967, No. 6
Customs-free Airport Act, 1947	1947, No. 5
Harbours Act, 1946	1946, No. 9
Local Government Act, 1941	1941, No. 23
Health Act, 1970	1970, No. 1
Finance Act, 1920	1920, c. 18
Finance Act, 1963	1963, No. 23
Customs Consolidation Act, 1876	1876, c. 30
Finance (Miscellaneous Provisions) Act, 1958	1958, No. 28
Customs and Inland Revenue Act, 1879	1879, c. 21
Finance Act, 1933	1933, No. 21
Finance Act, 1952	1952, No. 14
Companies Act, 1963	1963, No. 33
Court Officers Act, 1945	1945, No. 25
Petty Sessions (Ireland) Act, 1851	1851, c. 93
Courts of Justice Act, 1924	1924, No. 10
Finance (No. 2) Act, 1966	1966, No. 22
Finance (No. 2) Act, 1968	1968, No. 37
Finance Act, 1969	1969, No. 21
Finance Act, 1970	1970, No. 14
Finance (No. 2) Act, 1970	1970, No. 21
Provisional Collection of Taxes Act, 1927	1927, No. 7
Imposition of Duties Act, 1957	1957, No. 7
Inland Revenue Regulation Act, 1890	1890, c. 21
Stamp Act, 1891	1891, c. 39
Finance Act, 1971	1971, No. 23
Finance Act, 1926	1926, No. 35
Finance Act, 1931	1931, No. 31
Finance Act, 1956	1956, No. 22
Fertilisers, Feeding Stuffs and Mineral Mixtures Act, 1955	1955, No. 8

/static/images/base/harp.jpg

Number 22 of 1972

VALUE-ADDED TAX ACT, 1972

AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF INLAND REVENUE (INCLUDING EXCISE), TO AMEND THE LAW RELATING TO INLAND REVENUE (INCLUDING EXCISE) AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE. [26th July, 1972]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

Value-Added Tax Act, 1972 Permanent Page URL

Value-Added Tax Act, 1972

Permanent Page URL