Value Added Tax (VAT) Act
AN ACT to make provision for the imposition and collection of value added tax; and to provide for related or incidental matters.
VAT
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VAT White Paper
The economy of St. Christopher and Nevis has made significant strides in transitioning from an economy heavily dependent on sugar production to a services based economy with Tourism and Financial Services as the leading sectors. However, the present Tax System has not kept pace with the development of the economy and continues to be based to a large extent on the levying of duties on imported goods.