Regulation 1 – Registration name Regulation 2 – Group registration for purposes of section 12(1) of the Act Regulation 3 –Separate registration of divisions of business Regulation 4 – Compulsory registration Regulation 5 – Application for copies of certificate for branches Regulation 6 – Registration of Ministries, Departments and Agencies Regulation 7 – Registration by non-resident person providing telecommunication services or electronic commerce Regulation 8 – Transfer of a going concern Regulation 9 – Taxpayer Identification Number Regulation 10 – Cancellation of registration Regulation 11 – Discounts and rebates Regulation 12 – Supplies made by a partnership Regulation 13 – Supplies made by members of a group Regulation 14 – Supplies made by non-resident person Regulation 15 – Indicative list for financial services Regulation 16 – Time of supply Regulation 17 – Goods supplied on sale or return Regulation 18 – Imported goods Regulation 19 – Casinos, lottery and other game of chance Regulation 20 – Place of supply of service rendered by non-resident portion of a business Regulation 21 – Tax invoices Regulation 22 – Sales receipt Regulation 23 – Notification of decision of Commissioner-General on the use of sales receipt Regulation 24 – Retail scheme Regulation 25 – Annual adjustments for retail scheme Regulation 26 – Approval for the use of retail scheme Regulation 27 – Use of electronic device under retail scheme Regulation 28 – Other schemes to be approved by the Commissioner-General Regulation 29 – Withdrawal of privilege Regulation 30 – Application of subtraction method to locally procured used goods Regulation 31 – Value Added Tax records Regulation 32 – Manner of maintaining records by branch or division Regulation 33 – Manner of maintaining records by registered group Regulation 34 – Assessment to include interest and penalties Regulation 35 – Liability of persons ceasing to be partners Regulation 36 – Liability of members of a registered group Regulation 37 – Non-deductible input tax Regulation 38 – Entertainment expenses Regulation 39 – Supplies made to a non-resident leaving the country Regulation 40 – Relief supply Regulation 41 – Input tax on benefits Regulation 42 – Repatriation of export proceeds Regulation 43 – Denial of input tax Regulation 44 – Returnable container Regulation 45 – Use of banks Regulation 46 – Contracts entered into before and after the effective date of the tax Regulation 47 – Value Added Tax manuals Regulation 48 – Purchases prior to registration Regulation 49 – Tax payable by an auctioneer Regulation 50 – Bad debts Regulation 51 – Separate supply Regulation 52 – Application of offences and matters pertaining to the tax Regulation 53 – Interpretation Schedule