6.4 Value-Added Tax (VAT) and Sales Tax Regulations

The Value-Added Tax and Supplementary Duty Act 2012 mandates a 15% standard VAT rate on most goods and services, with some zero-rated or exempt categories. Specific sectors, such as telecommunications and luxury goods, face supplementary duties in addition to VAT. Import duties range from 3% to 5% based on the type of importer. VAT filings must be submitted monthly by the 15th of the following month. The government is expanding the VAT net, increasing enforcement measures, and digitalizing tax collection to enhance compliance and revenue generation.