Those taxes will be replaced by VAT after July 1998. Any business which is manufacturing or selling goods on which sales tax is payable must register with the TRA by completing Form ST.01. This registration should occur prior to commencement of operations. TRA will physically inspect the site before issuing a Sales Tax number. Once operational, businesses are required to submit 'Monthly Sales Returns' along with a payment to the nearest TRA office not later than the 15 th day of the following month.
Sales taxes are applicable on both goods and services.
In addition the RDC allows manufacturers to avoid double taxation. Excise Taxes Excise taxes are assessed on cigarettes, and a few other items that are considered luxuries. There are both ad valorem and specific rates depending on the product. Attach a proforma invoice to the completed form. There are some exceptions for some goods eg.