In July 2022, the Minister of Finance and Planning (Minister) published the Income Tax (Registration of Non-Resident Electronic Service Providers) Regulations 2022 (Income Tax Regulations) and the Value Added Tax (Registration of Non-Resident Electronic Service Suppliers) Regulations, 2022 (VAT Regulations) (collectively Regulations). The Regulations are applicable to non-resident service providers of ‘electronic services’ following the amendment of the Income Tax Act [Cap. 332 R.E. 2019] (ITA) and the Value Added Tax Act [Cap. 148 R.E. 2019] (VAT Act) through the Finance Act 2022 (FA 2022). Key highlights of the Regulations, which do not provide a registration threshold and will therefore apply irrespective of the turnover generated by non-resident suppliers of ‘electronic services’, follow below.
Source: bowmanslaw.com
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