LAWS OF GUYANA

REVISED EDITION
2004
REVENUE AUTHORITY ACT 1996

ACT NO. 13 of 1996

Published by the Government of Guyana

 LAWS
OF
GUYANA

___________________________

REVISED EDITION
2004

___________________________

REVENUE AUTHORITY ACT 1996

ACT NO. 13 OF 1996

________________________

Published by the Government of Guyana

 LAWS OF GUYANA

Revenue Authority Act 1996 1

LAWS OF GUYANA

REVENUE AUTHORITY ACT 1996

ACT

NO. 13 OF 1996

Amended by

16 of 2003
Order 1 of 2000
Order 2 of 2000
Order 4 of 2000

Note
on
Revision Date
This Act has been revised up to June, 2004 by the Guyana Revenue Authority
 Laws of Guyana
2 Revenue Authority Act 1996___________________________

ACT No. 13 OF 1996

REVENUE AUTHORITY ACT 1996

ARRANGEMENT OF SECTIONS

PART 1
Preliminary
SECTION
1. Short title and commencement.
2. Interpretation.

PART 11
Disengagement of Departments of Inland Revenue and of Customs
and
Incidental Matters

3. Disengagement of Department.
4. Transfer of assets and liabilities of Departments to Authority.
5. Registration of property transferred by Departments.
6. Employees of Department.
7. Legal proceedings.
8. References to Commissioner or Comptroller.

PART 111
Revenue Authority

9. Establishment of Authority.
10. Functions of Authority.
11. Establishment and composition of Governing Board.
12. Functions of Governing Board.
13. Tenure of office and vacancy.
14. Seal of Authority.
15. Remuneration and allowances.
16. Proceedings of Governing Board.
17. Committees of Governing Board.
18. Superannuation benefits.
19. Disclosure of interest.
20. Protection of members and officers and employees of Authority.
 Revenue Authority Act 1996 3

PART 1V
Administration

21. Commissioner-General.
22. Secretary and other staff.
23. Prohibition of publication or disclosure of information to unauthorised persons.

PART V
Financial and Other Provisions

24. Revenue to be paid into Consolidated Fund.

25. Funds of Authority.
26. Financial year.
27. Accounts.
28. Annual report.
29. Annual estimates.
30. Exemption from taxation.
31. Savings.
32. Regulations.
----------------------------

ACT No. 13 OF 1996

REVENUE AUTHORITY ACT

An Act to establish and define the functions of a Revenue Authority: to define the
functions of the Governing Board of the Authority: to transfer from the
Government to the Authority the functions and powers of the Inland Revenue
Department and the Customs Department: to transfer from the Government to the
Authority the assets used by the said Departments and the liabilities to which they
were subject: and provide for matters connected therewith or incidental thereto.

Enacted by the Parliament of Guyana:- A.D. 1996.

 4 Revenue Authority Act 1996___________ __

PART 1
PRELIMINARY

Short title 1. This Act may be cited as the Revenue Authority Act 1996, and shall
and com- come into operation on such date as the Minister may, by order, appoint.
mencement.

Interpre- 2. ( 1 ) In this Act -

tation. ( a ) “appointed date” means the date referred to in section 1:
( b ) “Authority” means the Revenue Authority established by
section 9:
( c ) “Chairman” means the Chairman of the Governing Board:
( d ) “Commissioner - General” means the Commissioner -
General appointed under Section 21:
( e ) “Department” means the Inland Revenue Department or the
Customs Department:
( f ) “Governing Board” means the Governing Board of the
Authority constituted under section 11:
( g ) “member” means a member of the Governing Board
appointed under section 11:
( h ) “revenue” means taxes , duties, fees, levies, fines and other
Monies charged or collected pursuant to such laws as the
Minister may by order specify under section 10 (1);
( i ) “Secretary” means the Secretary of the Authority appointed
under section 22.
( 2 ) Wherever in this Act reference is made to the property, rights,
liabilities and obligation of the Departments, such reference shall be read
and construed as a reference to the property, rights, liabilities and
obligations of the Government, in so far as such property, rights, liabilities
and obligations relate to the Departments.

PART 11
DISENGAGEMENT OF DEPARTMENTS OF INLAND REVENUE
AND OF CUSTOMS AND INCIDENTAL MATTERS

Disengage- 3. When the Minister is satisfied that all necessary arrangements have
ment of been made for disengagement of the Departments from the Government,
Departments he shall issue the order under section 1 bringing this Act into operation.
 Revenue Authority Act 1996 5

4. ( 1 ) On the appointed date there shall be transferred to, and vest Transfer of
in, or subsist against, the Authority by virtue of this Act and without assets and
further assurance - liabilities of
( a ) the affairs of the Departments; and Departments to
( b ) subject to this Act, all property, rights, liabilities Authority.
and obligations which immediately before the appointed date were
the property, rights, liabilities and obligations of the Departments.

( 2 ) Except as provided in this Act , every deed, bond or

agreement (other than an agreement for personal service ) to which
either of the Departments was a party immediately before the
appointed date, whether in writing or not, and whether or not of
such nature that rights, liabilities and obligations thereunder could
be assigned, shall, unless its subject - matter or terms make it
impossible that it should have effect as modified in the manner
provided by this subsection, have effect as from the date of the
assignment thereof, as if -
( a ) the Authority had been a party thereto;
( b ) for any reference to either of the Departments
there were substituted, as respects anything
failing to be done on or after the appointed date,
a reference to the Authority;
( c ) for any reference to any officer of either of the
Departments not being a party thereto and
beneficially interested therein there were
substituted , as respects anything failing to be
done on or after the appointed date, a reference
to such officer of the Authority as the Governing
Board shall designate.

( 3 ) Subject to subsection ( 2 ), documents other than those

referred to in that subsection which refer specifically or generally
to either of the Departments shall be construed in accordance with
the said subsection as far as applicable.

5. Where under this Act, any property, rights, liabilities and Registration
obligations of either of the Departments are deemed transferred of property
in respect of which transfer any written law provides for transferred
registration, the Department concerned shall make an application by
in writing to the appropriate authority for the registration of such Departments.
transfer and such authority shall make such entries in the
6 Revenue Authority Act 1996____ ______

appropriate register as shall give effect to such transfer and, where

appropriate, issue to the transferee concerned a certificate of title in
respect of the said property or make necessary amendments to the register,
as the case may be, and if presented therefor, make endorsement on the
deeds relating to the title, right or obligation concerned, and no
registration fee, stamp duty or other duties shall be payable in respect of
it.

Employees of 6. ( 1 ) Before the appointed date, the Government shall notify such of
Departments. the employees of the Departments as it wishes to retain for the purpose of
transfer to the Authority and such employees shall be engaged on terms
and conditions in relation to their emoluments as may be agreed upon
between the Authority and the person so employed and, which taken as a
whole are no less favourable than those applicable to him immediately
before that date and shall in respect of any person so employed be the
successor of the Government with regard to his leave or superannuation
rights or benefits whether accrued, earned, inchoate or contingent.

( 2 ) Employees not engaged under subsection ( 1 ) shall, before the

appointed date, be notified to that effect by the Government and may be
retained by the Government.

Legal 7. ( 1 ) Without prejudice to the other provisions of this Act, where any
Proceedings right, liability or obligation vests in, or subsists against, the Authority by
virtue of this Act, the Authority and all other persons affected thereby
shall, as from the appointed date, have the same rights, powers and
remedies ( and in particular the same rights as to the instituting or
defending of legal proceedings or the making or resisting of applications
to any Authority ) for ascertaining , perfecting or enforcing that right,
liability or obligation as they would have had if it had at all times been a
right, liability or obligation of the Authority.

( 2 ) All legal proceedings and claims which before the appointed date
are pending in respect of revenue, to which the laws specified by the
Minister under section 10 apply, shall be continued or enforced by or
against the Authority in the same manner as they would have been
continued or enforced if this Act had not been enacted.

( 3 ) After the appointed date, proceedings in respect of any right,

liability or obligation which was vested in, held, enjoyed, incurred,
suffered by, or subsisted against either of the Departments may be
instituted by or against the Authority.
 Revenue Authority Act 1996__________ ___________ 7

8. On or after the appointed date, references in any written References

law or any other legal document to the Commissioner of to Commis-
Inland Revenue or the Comptroller of Customs shall be read sioner or
and construed as references to the Commissioner - General of Comptroller
the Authority:
Provided that the Commissioner - General may delegate
to any officer of the Authority such of his duties as he deems fit.

PART 111
REVENUE AUTHORITY

9. There is hereby established the Revenue Authority which Establishment

shall be a body corporate. of Authority

10. ( 1 ) The functions of the Authority are - Functions of

( a ) to assess, charge, levy and collect all revenue Authority.
due to the Government under such laws as the
Minister may, by order specify;
( b ) to ensure that Guyana’s best interests are
adequately safeguarded in the negotiation of
international taxation agreements;
( c ) to promote compliance with the written laws
relating to revenue and create in the society full
awareness of the obligations and rights of
revenue payers;
( d ) to advise the Minister on all matters relating to
revenue;
( e ) to perform such other functions in relation to
revenue as the Minister may direct.

( 2 ) For the purpose of the discharge of its functions under this

Act the Authority may, subject to the provisions of this Act, do
anything and enter into any transaction which is necessary to ensure
the proper performance of its functions and, without prejudice to the
generality of the foregoing it will -
( a ) develop and maintain systems, whether by computer
or other means, for the collection, storage and retrieval
of information relevant to the functions of the Authority;
( b ) establish and maintain legal services including
8 Revenue Authority Act 1996______________

employment of attorneys - at - law for prosecuting

persons charged with offences against written laws
relating to revenue or for any purpose connected with
assessment and collection of revenue;
(c) design and conduct training programme for revenue
officers so as to upgrade their knowledge and skills;
(d) establish and maintain public relations services;
(e) establish and implement a written code of conduct for
all employees of the Authority;
(f) make arrangements for the inspection and internal
audit of the operations and accounts of the Authority.

Establishment 11. ( 1 ) There is hereby established the Governing Board of the

and composition Authority, which shall consist of the following
of Governing members -
Board. ( a ) a Chairman appointed by the Minister;
( b ) the Commissioner - General;
( c ) the Governor of the Bank of Guyana or, in his
absence, such other representative from the Bank of
Guyana as may be nominated by the Minister;
( d ) the Director of the Officer of Budget, Ministry of
Finance, or in his absence, such other representative
from the Ministry of Finance as may be nominated by
the Minister;
( e ) two other persons with knowledge and experience in
taxation, finance, commerce, economics, law or
administration appointed by the Minister.

( 2 ) The appointment of the members and every change in the

appointment shall be published in the Gazette.

Functions 12. ( 1 ) The Governing Board shall be responsible for -

of Governing
Board. ( a ) subject to subsection ( 2 ) the approval and review of
16 of 2003. the policy of the Authority;
( b ) the monitoring of the performance of the Authority in
carrying out its functions; and
( c ) the discipline and control of all members of staff of
the Authority appointed under this Act.

( 2 ) The Minister may give to the Governing Board such

 Revenue Authority Act 1996 9

general policy directives with respect to the carrying out of its

functions under this Act as he considers necessary or expedient
and the Board shall give effect to such directives, but only
the Authority shall have power to give effect to such laws as the
Minister may by order specify under section 10 ( 1 ).

13. ( 1 ) A member, other than an ex- officio member, shall Tenure of

hold office for one year from the date of appointment and may office and
be re- appointed for such further period as may be determined vacancy.
by the Minister
.

( 2 ) A member, other than an ex-officio member, may

resign upon giving one month’s notice in writing to the Minister.

( 3 ) The office of a member shall become vacant -

( a ) upon his death;
( b ) if he is absent without reasonable excuse from
three consecutive meetings of the Governing
Board of which he has had notice;
( c ) if he is an undischarged bankrupt; or
( d ) if he contravenes section 19.

14. ( 1 ) The seal of the Authority shall be such device as may be Seal of
determined by the Governing Board and shall be kept by the Authority.
Secretary to the Authority.

( 2 ) The Governing Board may use a wafer or rubber stamp

in lieu of the seal.

( 3 ) The affixing of the seal shall be authenticated by the

Chairman and the Secretary or some other person authorised in
that behalf by a resolution of the Governing Board.

( 4 ) Any contract or instrument which if entered into or

executed by a person not being a body corporate would not be
required to be under seal may be entered into or executed
without seal on behalf of the Authority by the Secretary or any
other person generally or specifically authorised by the
Governing Board in that behalf.
10 Revenue Authority Act 1996______________

( 5 ) Any document purporting to be a document under the

seal of the Authority or issued on behalf of the Authority
shall be received in evidence and shall be deemed to be
executed or issued, as the case may be, without further proof,
unless the contrary is proved.

Remuneration 15. A member shall be paid such remuneration or allowances as the

and Minister may determine.
allowances.

Proceedings 16. ( 1 ) Subject to the other provisions of this Act, the Governing Board
of Governing may regulate its own procedure.
Board.
( 2 ) The Governing Board shall meet for the transaction of business
at least once every month at such places and at such times as the
Chairman may determine.

( 3 ) Upon giving notice of not less than fourteen days, a meeting of

the Governing Board may be called by the Chairman and shall
be called if not less than three members so request in writing;
Provided that if the urgency of any particular matter does
not permit the giving of such notice, a special meeting may be
called upon giving a shorter notice.

( 4 ) Three members shall form a quorum at any meeting of the

Governing Board.

( 5 ) The Chairman shall preside at every meeting of the Governing

Board and in his absence the members present may elect a
member from among themselves to preside at that meeting.

( 6 ) A decision of the Governing Board on any question shall be by

a majority of the members present and voting at the meeting
and, in the event of an equality of votes, the person presiding
at the meeting shall have a casting vote in addition to his
deliberative vote.

( 7 ) The Governing Board may invite any person whose presence is

in its opinion desirable to attend and to participate in the
deliberations of a meeting of the Governing Board but such
person shall have no vote.
 Revenue Authority Act 1996 11

( 8 ) The validity of any proceedings, act or decision of the

Governing Board shall not be affected by any vacancy in the
membership of the Governing Board or by any defect in the
appointment of any member or by reason that any person
not entitled to do so took part in the proceedings.

( 9 ) The Governing Board shall cause minutes to be kept of

the proceedings of every meeting of the Board and of every
meeting of any committee established by the Board.

17. ( 1 ) The Governing Board may, for the purpose of Committees

performing its functions under this Act establish committees of Governing
of members and of officers of the Authority and delegate to any Board.
such committee such of its functions as it thinks fit.

( 2 ) Subject to any specific or general direction of the

Governing Board, any committee established under
subsection ( 1 ) may regulate its own procedure.

( 3 ) A committee may invite any person whose presence

is in its opinion desirable to attend and participate in the
deliberations of a meeting of a committee but such person shall
have no vote.

18. ( 1 ) The Authority may, with the approval of the Minister, Superannuation
make such provisions as it thinks appropriate for the payment of benefits.
pension, gratuity or other allowance in respect of the service of
the officers and employees of the Authority on their retirement
therefrom.

( 2 ) Where a public officer, or any other person employed

by the Government, is transferred to the Authority as an officer
or employee, he shall be entitled to have his aggregate service in
the public service, under the Government and as an officer or
employee of the Authority counted for the purpose of
superannuating benefits and he shall, on his ultimate retirement,
be entitled to receive such benefits calculated in accordance with
the Pensions Act, in respect of the aggregate of such service. Cap 27:02
12 Revenue Authority Act 1996______________

Disclosure 19. ( 1 ) If any person is present at a meeting of the Governing Board or

of any Committee of the Board at which any matter is the subject of
interest. consideration and in which matter that person or his spouse is directly or
indirectly interested in a private capacity, he shall, as soon as practicable
after the commencement of the meeting, disclose such interest and shall
not, unless the Board otherwise directs, take part in any consideration or
discussion of, or vote on, any question touching such matter.

( 2 ) A disclosure of interest made under this section shall be

recorded in the minutes of the meeting at which it is made.

Protection 20. No action, suit, prosecution or other proceedings shall be brought or

of members instituted personally against any member, officer, or employee of the
and officers Authority in respect of any act done bona fide by him in the execution or
and employees intended execution of his lawful duties;
of Authority. Provided that where any such person is exempt from such liability
by reason only of the provisions of this section, the Authority shall be
liable to the extent that it would be if the member were a servant or agent
of the Authority or the officer or employee were an agent of the Authority.

PART 1V
ADMINISTRATION

Commissioner 21. ( 1 ) There shall be a Commissioner - General of the Authority who –

General shall subject to the approval of the Minister be appointed by the
16 of 2003 Governing Board on such terms and conditions as are specified in his
instrument of appointment.

( 2 ) The Commissioner - General shall be the chief executive of the

Authority and, subject to the general supervision and control of the
Governing Board, shall be responsible -
( a ) for the day - to - day operations of the Authority;
( b ) for the management of funds, property and affairs of
the Authority; and
( c ) for the administration, organisation and control of the
staff of the Authority.

16 of 2003. ( 3 ) The Commissioner - General shall subject to the approval of

the Minister be removable by the Governing Board.
 Revenue Authority Act 1996 13

( 4 ) There shall be a Deputy Commissioner - General of the 16 of 2003.

Authority who shall be appointed by the Governing Board on such
terms and conditions approved by the Minister.

22. ( 1 ) There shall be a Secretary to the Authority who shall be Secretary

appointed by the Governing Board. and other
staff.
( 2 ) The Secretary shall be responsible for the administration
of the day - to - day affairs of the Governing Board, under the
general supervision of the Commissioner- General.

( 3 ) The Commissioner - General shall, subject to the 16 of 2003.

approval of the Governing Board, appoint such other staff as may
be required by the Authority for the efficient performance of its
functions.

( 4 ) Terms and conditions of all persons employed by the 16 of 2003.

Authority shall be determined by the Governing Board.

( 5 ) The Governing Board shall determine such officers of

the Departments as shall be entitled to attend and participate in
deliberations of any meeting of the Governing Board without the
right to vote.

( 6 ) Members of staff appointed under subsection ( 3 ) shall

exercise such functions and perform such duties as are conferred
upon them by the laws specified by the Minister under section 10
or as are delegated or assigned to them by the
Commissioner - General.

(7) – Deleted by 16 of 2003

(8) – Deleted by 16 of 2003

( 9 ) The Commissioner - General may at any time with the 16 of 2003.

approval of the Governing Board retain the services of
professional persons and experts and may pay such
remuneration in respect thereof as the Board may determine.
14 Revenue Authority Act 1996______ ________

Prohibitions 23. ( 1 ) No person shall, without the consent in writing given by

of or on behalf of the Authority, publish or disclose to any person other than
publication in the course of his duties, or when lawfully required to do so by any or
disclosure court or under any law, the contents of any document , communication or
of information whatsoever, which relates to, and which has come to his
information knowledge in the course of, his duties under this Act.
to
unauthorised ( 2 ) Any person who knowingly contravenes the provisions of
persons. subsection ( 1 ) shall be guilty of an offence and shall be liable, upon
conviction, to a fine not exceeding two hundred thousand dollars and to
imprisonment for a term not exceeding five years.

( 3 ) If any person having information which to his knowledge has

been published or disclosed in contravention of subsection ( 1 )
unlawfully publishes or communicates any such information to any other
person, he shall be guilty of an offence and shall be liable, upon
conviction, to a fine not exceeding one hundred thousand dollars and to
imprisonment for a term not exceeding three years.

( 4 ) Nothing in this section or in any other written law shall prevent

the passing of information between the Departments or between the
Departments and the Governing Board or between the Departments and
the Authority.

PART V
FINANCIAL AND OTHER PROVISIONS

Revenue 24. All revenues collected by, or due and payable to, the Authority under
to be paid this Act shall be paid into the Consolidated Fund.
into
Consolidated
Fund.

Funds of 25. ( 1 ) The funds of the Authority shall consist of -

Authority. ( a ) such moneys as may -
( i ) he appropriated by Parliament for the
purpose of the Authority:
 Revenue Authority Act 1996 15

( ii ) be paid to the Authority by way of grants or

donations:
( iii ) vest in or accrue to the Authority

( b ) all moneys received by the Authority for services

rendered by the Authority to the Government as
its agent ; and

( c ) all other moneys and other property which may

other property which may in any manner become
payable to or vested in the Authority in respect of
any matter incidental to its functions.

( 2 ) There shall be paid from the funds of the Authority -

( a ) the salaries and allowances of the staff of the
Authority:
( b ) the fees and such reasonable travelling, transport
and subsistence allowance for members or
members of any committee of the Governing Board
when engaged on the business of the Board at such
rates as the Board may determine: and
( c ) any other expenses incurred by the Authority in
the performance of its duties.

26. The financial year of the Authority shall be the period of twelve Financial
months ending on 31st December in each year. Year.

27. ( 1 ) The Governing Board shall cause to be kept proper books of Accounts.
account and other records relating to the affairs of the Authority; and
shall prepare annually a statement of accounts in a form satisfactory to
the Minister, being a form which shall conform with established
accounting principles.

( 2 ) The accounts of the Authority shall be audited annually by

the Auditor General.

28. ( 1 ) As soon as practicable, but not later than six months after Annual
the expiry of the financial year, the Governing Board shall submit to Report.
the Minister a report concerning its activities during that financial year.

( 2 ) The report referred to in subsection ( 1 ) shall include

16 Revenue Authority Act 1996______________

information on the financial affairs, operations and performance of the

Authority and there shall be appended to the report -
( a ) an audited balance sheet;
( b ) an audited statement of income and expenditure; and
( c ) such other information as the Minister may require.

( 3 ) The Minister shall cause a copy of the report together with the
annual statements of accounts and the Auditor General’s reports thereon or
on the accounts to be laid before the National Assembly, and publish it as
soon as reasonably practicable thereafter.

Annual 29. The Governing Board shall before the date specified by the Minister
estimates. in any year submit to the Minister for his approval estimates of revenue
and expenditure of the Authority for the ensuring financial year.

Exemption 30. ( 1 ) The Authority, its assets, property, income and its operations and
from transactions authorised by this Act, shall be exempt from all taxation
Taxation. including customs duties, consumption tax, capital gains tax, corporation
tax, income tax, property tax and the Authority shall be exempt from
payment of any tax or duty whatsoever.

( 2 ) No taxation of any kind shall be levied on any obligations or

security issued by the Authority.

Savings. 31. Subject to the provisions of this Act, any right of any person,
including a right of appeal, subsisting against the Commissioner of Inland
Revenue, or the Comptroller of Customs immediately before the
appointed date shall after such date be treated as subsisting against the
Commissioner - General in so far as that right relates to the duties of the
Commissioner - General under this Act.

Regulations. 32. The Minister may make such regulations, as may be necessary
for carrying out the provisions of this Act and in particular but
without prejudice to the generality of the foregoing -
( a ) respecting the terms and conditions of service,
including pensions, gratuities, and other retirement
benefits, of the officers and employees of the
Authority;
( b ) prescribing the procedure for the appointment
of the officers and employees of the Authority;
 Revenue Authority Act 1996 17

( c ) prescribing the code of conduct and discipline;

( d ) respecting the administration and management
of the funds of the Authority.
 18 Revenue Authority Act 1996____________
REVENUE AUTHORITY (Specifying of Laws)
( Amendment ) Order 2000

Citation 1. This order may be cited as the Revenue Authority (Specifying

and of Laws) ( Amendment ) Order 2000 and shall be deemed to have
commencement. come into operation on the 27th day of January, 2000.
No. 1 of 2000.
No. 2 of 2000.
No. 4 of 2000.

Laws Specified 2. The following laws are specified for the purpose of section 10.
for the
purpose of
Section 10.
No. 2 of 2000.
No. 4 of 2000. Cap 12:01 (i) Deceased Persons’ Estates Administration
Act

Cap 16:06 ( ii ) Explosive Act

Cap 47:01 ( iii ) Post and Telegraph Act

Deleted by Cap 49:03 ( iv ) Passengers Act

No. 4 of 2000.

Deleted by Cap 49:07 (v) Shipping Casualties ( investigation and

No. 4 of 2000. Prevention ) Act

Deleted by Cap 49:08 ( vi ) Wrecks Removal Act

No. 4 of 2000.

Deleted by Cap 49:09 ( vii ) Distressed Seamen Repatriation Act

No. 4 of 2000.

Cap 51:02 ( viii ) Motor Vehicles and Road Traffic Act

Cap 69:05 ( ix ) Coconut Products ( Control ) Act

 Revenue Authority Act 1996 19
Revenue Authority Regulation

Cap 69:07 (x) Balata Act

Cap 71:02 ( xi ) Animals Diseases Act

Cap 79:02 ( xii ) Licence Revenue Act

Cap 79:03 ( xiii ) Provisional Collection of Taxes Act

Cap 80:01 ( xiv ) Tax Act

Cap 80:02 ( xv ) Consumption Tax Act

Cap 80:04 ( xvi ) Miscellaneous Licences Act

Cap 80:06 ( xvii ) Entertainments Duty Act

Cap 80:09 (xviii ) Travel Voucher Tax Act

Cap 81:01 ( xix ) Income Tax Act

Cap 81:02 ( xx ) Income Tax ( In Aid of Industry ) Act

Cap 81:03 ( xxi ) Corporation Tax Act

Cap 81:20 (xxii ) Capital Gains Tax Act

Cap 81:21 ( xxiii ) Property Tax Act

Cap 82:01 ( xiv ) Customs Act

Cap 82:21 ( xxv ) Intoxicating Liquor Licensing Act

Cap 82:23 ( xxvi ) Bitters and Cordials Act

Cap 82:24 ( xxvii ) Sprits Act

Cap 82:25 ( xxviii ) Stills Act

Cap 82:26 ( xxix ) Registration of Clubs Act

 20 Revenue Authority Act 1996 ___ ___
Revenue Authority Regulation

Deleted by Cap 90:14 ( xxx ) Weights and Measures Act

No. 4 of 2000.
Cap 91:06 ( xxxi ) Hucksters Licensing and
Control Act

Cap 91:07 ( xxxii ) Auctioneers Act

Cap 91:09 ( xxxii ) Pawnbroking Act

Cap 92:01 ( xxxiv ) Petroleum Act

Cap 92:02 ( xxxv ) Sulphuric Acid Act

Cap 95:01 ( xxxvi ) Industries Aid and

Encouragement Act

Cap 95:04 (xxxvii ) Steam Boilers Regulation Act

Cap 95:06 ( xxxviii ) Soap Act

Cap 97:02 ( xxxix ) Weighers and Gaugers

Act

No. 4 of 2000. Act. No. 14 of 1993 ( xl ) Hotel Accommodation

Tax Act 1993 .

No. 4 of 2000. Act No. 2 of 1988 ( xli ) Narcotic Drugs and

Psychotropic Substance
( Control ) Act 1988