VAT withholding/deduction/collection A comprehensive list Particulars of payments 1. Decorators and caterers 2. Motor vehicles garage and workshop 3.

. Dockyard 4. Construction firm 5. Advertising firm: i) Payments for advertisement in newspapers by government, semi-government, autonomous bodies, nationalised commercial banks and insurance ii) All other banks, insurance, companies, NGOs, firms and individuals excepting payment for classified advertisements in newspapers iii) In all other cases 6. Printing press 7. Travel agency 8. Auctioneer 9. Survey firm (on commission, fees and charges) 10. Courier and express mail service 11. Person/establishment/entity engaged in repairing and servicing VAT able goods 12. Consultancy and supervisory firm 13. Lessor (Izaradar) 14. Audit and accounting firm 15. Procurement provider 16. Security Service 17. Legal adviser 18. Transport contractor: i) Transportation of petroleum products ii) Others 19. Transportation service provider on hire (except taxi cab) 20. Architect, Interior designer or interior decorator and graphics designer 21. Engineering Firm 22. Directors fees for attending board meetings 23. Chartered aircraft and helicopter service provider on hire 24. Sale of goods on auction 25. Cleaning and maintenance services of floors, compounds, etc. 26. Sale of lottery tickets on commission Service code S.002.00 S.003.10 S.003.20 S.004.00 S.007.00 Rate of VAT 15.00% 4.50% 4.50% 5.50% 15.00% 9.00% S.008.10 S.016.00 S.009.00 S.020.00 S.028.00 S.0.31.00 S.032.00 S.033.00 S.034.00 S.037.00 S.040.00 S.045.00 S.048.00 S.049.00 S.050.00 S.051.00 S.053.00 S.058.00 S.060.00 S.065.00 S.066.00 15.00% 4.50% 15.00% 15.00% 15.00% 4.5% 15.00% 4.50% 15.00% 4.50% 2.25% 4.50% 4.50% 2.25% 4.50% 4.50% 4.50% 15.00% 15.00% 15.00% 1.50% 2.25% 15.00%