PART I: BASIC VAT PRINCIPLES
1. Basic Structure of a VAT
2. VAT "Supplies"
3. VAT: Definition of a "Person"
4. Enterprise or Commercial Activities
5. Consideration
6. Input Tax Credit

PART II: SPECIAL VAT TOPICS
7. Special Supplies
8. Exempt and Relief Supplies
9. Special Persons and Entities
10. VAT on Imports and Exports
11. Special Imports and Exports

PART III: ADMINISTRATION
12. Domestic VAT Organization
13. Registration and Taxpayer Services
14. VAT Invoices
15. Accounting Records
16. VAT Returns

PART IV: VAT COMPLIANCE
17. Enforcement Framework
18. Arrears Management
19. Audit and Investigations

PART IV: SELECTED POLICY ISSUES
20. VAT Policy and Structure Issues