Section 43 (1) of the Value Added Tax Act gives the Minister the power to grant a relief, by way of refund of VAT paid or borne on a supply to, or import by :
(a) Any person enjoying full or limited immunity, rights or
(b) Any diplomatic or consular mission of a foreign
The purpose of privileges and immunities is not to benefit Diplomatic Missions or individuals, but to ensure the efficient performance of the functions of the Diplomatic Missions.
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The following topics are covered in the document: