Comments to answers

A person with disability who own a sole proprietor business.is he exempted from VAT?

DISABLED Tax Exemption : VAT Act 2013. Paragraph 9 of the FIRST SCHEDULE of VAT Act 2013 Exempts for DISABLED, BLIND and PHYSICALLY HANDICAPPED Persons materials, articles and equipment (including one motor vehicle) which: (a) are specially designed for them; (b) are intended for the EDUCATIONAL, SCIENTIFIC or CULTURAL advancement of disabled persons for the use of an organization approved by the GOK for the purpose of this exemption: ..sorry. Paragraph 39 of First Schedule of the VAT Act 2013.