The Minister of Finance, Economic Development and Investment Promotion has issued new regulations on gold delivery (Statutory Instrument 105 of 2024) under section 78 of the Value Added Tax Act [Chapter 23:12].
These are the Value Added Tax (General) (Amendment) Regulations, 2024 (No. 69), which introduce a zero-rating for the supply of gold to Fidelity Gold Refinery (Private) Limited.
This new tax benefit is aimed at encouraging gold miners and buyers to sell their gold through Fidelity Gold Refinery.
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