Finance Bill, 2017

FINANCE BILL, 2017

Memorandum
This Bill will amend the Finance Act [chapter 23:04], the Income Tax Act [chapter 23:06], the value Added rax Act [chapter 23:12],the capital Gains Tax Act [chapter 23:01], the Customs and Excise Act [chapter 23:02] and the Revenue Authority Act [Chapter 23:11]. These amendments will give effect to certain fiscal measures mentioned by the Minister of Finance in the National Budget Statement delivered on the 8th December, 2016, and make certain modifications to improve revenue collection and administration.

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