The General Consumption Tax Act

22nd october, 1991.] 1. these regulations may be cited as the general consumption tax regulations, 1991. 1a. in these regulations, ?commissioner? means the commissioner general. 2?(1) subject to paragraph (2), every person who carries on a taxable acti

The General Consumption Tax Act

22nd october, 1991 for which an invoice has not been rendered, stating the name of the person to whom the services were supplied, the nature of the services and the consideration therefor. (2) a broker or insurer who has, before the 22nd october, 1991, i