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The Value Added Tax (Amendment) (No. 4) Regulations 2003 2003年增值税(修订)(第4号)规例
介绍性文本1。(1)本条例可引称为增值税。2.将1995年增值税条例修订如下。3.在条例15(税率变动、贷方票据)中-4.在条例24(第五部分-会计、付款的解释)中。5.在条例117(第十六部分-进口的解释)中,出口。6.省略第129(2)条(向海外人员供应-船员),130.签字解释说明
Introductory Text1.(1) These Regulations may be cited as the Value Added.2.Amend the Value Added Tax Regulations 1995 as follows.3.In regulation 15 (change of rate, credit notes)—4.In regulation 24 (interpretation of Part V – accounting, payment.5.In regulation 117 (interpretation of Part XVI – importations, exportations.6.Omit regulations 129(2) (supplies to overseas persons - crew), 130.SignatureExplanatory Note
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