Topic resources
VAT on Construction, Contracts and Retention Payments
Browse the guidance and official references below for VAT on Construction, Contracts and Retention Payments. The linked articles explain their coverage and any conditions that need checking for your case.
Available articles
Official references
- IRD — VAT Act 2052, consolidated through Finance Act 2082
- IRD — VAT Rules 2053, twenty-seventh-amendment edition
- IRD — Income Tax Act 2058, consolidated through Finance Act 2082
- IRD — Finance Act 2083, Gazette publication 2083/03/30
- PPMO — Official procurement materials
- PPMO — urgent notice for e-GP bidders
- PPMO — current downloads/version index
Check the source and period
Select the fiscal-year edition that applies to your transaction. Keep earlier editions for historical work.
Keep the relevant Act, rules, annual amendments and authority notices together. The layout update date is not a new legal review date.
Latest update
- 13 October 2026
Editor: C.M. & Associates
Reviewed the resource directory, its article mapping and source-period guidance. Clarified source labels and public wording where needed. Earlier source-check dates and any stated limitations remain applicable.