This act was prepared by the Cook Islands Government. It is an act to impose value added tax and to provide for its collection. The act may be cited as the value added tax act 1997. With explanatory notes, consolidated to 1 January 2006. This Act shall come into force on 1 July 1997.
GN-SEC Secretariat - 26/01/2024
EACREEE - 15/01/2024
SACREEE - 08/01/2024
EACREEE - 15/01/2024
SACREEE - 20/05/2024
SACREEE - 20/05/2024
SACREEE - 14/06/2024