Treatment of VAT in relation to NATIONAL EXAMINATIONS

Notice issed by The Ministry of Finance of The Bahamas: Pursuant to Regulation Nine of the Value Added Tax (VAT) Regulations 2014, VAT will not be  charged on tuition cost for any course of study in a preschool, primary or secondary school.  It  therefore means that national examinations such as the Bahamas Junior Certificate (BJC) or  Bahamas General Certificate of Secondary Education (BGCSE) which are done at the secondary  level would not be subject to VAT. For more information visit www.bahamas.gov.bs/VAT, email  vatcustomerservice@bahamas.gov.bs or contact the Helpdesk toll free at 1-242-225-7280.