Part II : Value-Added Tax
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7. Imposition of value-added tax

8. Certain supplies of goods or services deemed to be made or not made

8A. Sharia compliant financing arrangements

9. Time of supply

10. Value of supply of goods or services

11. Zero rating

12. Exempt supplies

13. Collection of tax on importation of goods, etc.. and exemptions from tax

14. Collection of value-added tax on imported services, determination of value thereof and exemptions from tax

15. Accounting basis

16. Calculation of tax payable

17. Permissible deductions in respect of input tax

18. Change in use adjustments

18A. Adjustments in consequence of acquisition of going concern wholly or partly  for purposes other than making taxable supplies

18B.Temporary letting of residential fixed property

18C. Adjustments for leasehold improvements

18D. Temporary letting of residential property

19. Goods or services acquired before incorporation

20. Tax invoices

21. Credit and debit notes

22. Irrecoverable debts