Papua New Guinea 1975 Constitution (reviewed 2016)

SCHEDULE 6

Sch.6.1. Validation of certain matters relating to the Value Added Tax Act 1999

1. In Schedule 6.1–
   • “the Act” means the Value Added Tax Act 1998;
     
     “the relevant period” means the period commencing on 1 July 1999 and ending on the coming into operation of this section.

2. The imposition of–
   1. value added tax; and
   2. additional value added tax; and
   3. further additional value added tax,

   under and in accordance with the Act during the relevant period is hereby validated.

3. The assessment and collection of–
   1. value added tax; and
   2. additional value added tax; and
   3. further additional value added tax,

   under and in accordance with the Act during the relevant period are hereby validated.

4. The Commissioner General of Internal Revenue and all officers acting under his authority are, in respect of all actions taken by them, under and in accordance with the Act during the relevant period, indemnified against civil or criminal liability alleged on the grounds that the Act during the relevant period, declared unconstitutional.
5. All proceedings, civil or criminal, initiated under and in accordance with the Act during the relevant period are not invalid by reason only of the fact that the Act was, during the relevant period, declared unconstitutional.
6. All penalties (financial and otherwise) imposed under and in accordance with the Act during the relevant period are not invalid by reason only of the fact that the Act was, during the relevant period, declared unconstitutional.
7. All–
   1. objections to assessments; and
   2. objections to decisions; and
   3. decisions of the
      1. Commissioner General of Internal Revenue; and
      2. Review Tribunal; and
      3. National Court,

      in relation to objections referred to in Paragraph (a) or (b), under an in accordance with the Act during the relevant period are not invalid by reason only of the fact that the Act was, during the relevant period, declared unconstitutional.

8. All–
   1. exemptions from payment of value added tax; and
   2. refunds of value added tax; and
   3. set off of value added tax,

   under and in accordance with the Act during the relevant period are not invalid by reason only of the fact that the Act was, during the relevant period, declared unconstitutional.

Sch.6.2. Validation of certain matters relating to the Value Added Tax Revenue Distribution Act 1998

1. In Schedule 6.2–
   • “the Act” means the Value Added Tax Revenue Distribution Act 1998;
     
     “the relevant period” means the period commencing on 1 July 1999 and ending on the date of coming into operation of this section.

2. The establishment and operations of–
   1. the National VAT Revenue Trust; and
   2. the Provincial VAT Trust; and
   3. the National VAT Trust Account; and
   4. the trust account established in each province,

   under and in accordance with the Act during the relevant period are hereby validated.

3. The–
   1. payments made into the Trust Accounts referred to in Subsection (2)(c) and (d); and
   2. payments made out of the Trust Accounts referred to in Subsection (2)(c) and (d); and
   3. the method of calculation of value added tax distribution to the provinces; and
   4. the order of precedence of distribution from the Trust Accounts referred to in Subsection (2)(c) and (d),

   under and in accordance with the Act during the relevant period are hereby validated.

4. The–
   1. Commissioner General of Internal Revenue; and
   2. officers acting under the authority of the Commissioner General of Internal Revenue; and
   3. the trustees of the National VAT Revenue Trust; and
   4. the trustees of each Provincial VAT Trust,

   are, in respect of all actions taken by them under and in accordance with the Act during the relevant period, hereby indemnified against civil or criminal liability alleged on the grounds that the Act was, during the relevant period, declared unconstitutional.