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Vanuatu Consolidated Legislation - 1988 |
Commencement: 19 November 1984
LAWS OF THE REPUBLIC OF VANUATU
REVISED EDITION 1988
CHAPTER 178
AIRPORT DEPARTURE TAX (DOMESTIC FLIGHTS)
Act
28 of 1984ARRANGEMENT OF SECTIONS
SECTION
2. Amount of tax
3. Method of payment
5. Regulations
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AIRPORT DEPARTURE TAX (DOMESTIC FLIGHTS)
To provide for an airport departure tax on domestic air travellers in Vanuatu.
AIRPORT DEPARTURE TAX
AMOUNT OF TAX
2. The amount of the tax shall be VT200.
METHOD OF PAYMENT
(2) The tax may by prior arrangement be paid to the Department of Civil Aviation by the airline on a quarterly basis in respect of passengers carried by the airline during the previous 3 months.
(3) Where the tax is not paid by the airline within 30 days of the due date the Government shall recover the amount due as a civil debt.
(4) The Minister responsible for civil aviation may by order prescribe the method of collecting departure tax from airlines not having an office established in Vanuatu.
EXEMPTIONS FROM TAX
(a) any passenger under 2 years of age;
(b) passengers in transit re-embarking on the same day to any destination within Vanuatu;
(c) any passenger travelling for urgent medical reasons and not more than two persons travelling in attendance on such passenger;
(d) any passenger being a person to whom any privileges or immunities are accorded in pursuance of the provisions of any law in force from time to time in Vanuatu;
(e) any passenger on an aircraft engaged in technical, meteorological, humanitarian, or search and rescue operations;
(f) any passenger on any aircraft being used for the military, diplomatic, official or ceremonial purposes of the Government of the Republic of Vanuatu.
REGULATIONS
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URL: http://www.paclii.org/vu/legis/consol_act1988/adtfa406