https://www.google.com/url?rct=j&sa=t&url=http://www.thebahamasweekly.com/publish/Value_added_Tax_ministry_of-finance/Insurance_Industry_VAT_Guidance_Notes_Released41387.shtml&ct=ga&cd=CAIyGmJjNGEwZWQ4N2QyMGU3Nzg6Y29tOmVuOlVT&usg=AFQjCNG9E6bzrKsUz1Op17KyFFW_j3rtcg