exemptions
persons and business activities exempt from VAT inclde :
(a) -Taxpayers with total sales of less than Bath 1,800,000 :
-Sale of goods or products related to agricul ture e.g. ferti-lizers animal feed and pesticides
-sale of newspapers magazines and textbooks and
-sale of animals whe ther dead or alive
(All above-See note 1)
(b) Xducational services including government and private schools
(c) Artistic and cultural services
(d) Medical auditing and court practice services
(e) Health care services including govenment and private hospitals and clinics
(f) Research and technical services
(g) Libraries museums zoos and amateur sports
(h) Puplic performers
(i) Domestic transportation (see note 2)
(j) International transoportion by land
(k) Rental of immovable property
(l) Services of government agencies and local government which send all revenue before expenses to the government
(m) Religious activities and public charities
(n) Imported goods brouth in to a duty free zone that are exempt from import duies under the law governing such
(o) Goods exempt from import duties pursuant to Chapter 4 of the customs tariff Code
(p) Imported goods processed by the customs department and returned abrad
Note
1.Operators of these activities are eligible to be registered as VAT operators