Four recent cases on VAT and importation; some reflections on the future
This thesis deals with VAT on importation, how it works, when and where the chargeable event occurs, who pays and what rate. The question of preventing double taxation or non-taxation in light of implementing VAT on import will also be discussed. The problem with VAT on importation in relation to centralized customs clearance and areas which need to be improved as mentioned in the Green Paper