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[F.A.Q.]
Vanuatu Consolidated Legislation |
Commencement: 1 January 1984
LAWS
OF THE REPUBLIC OF
VANUATU
REVISED
EDITION 1988
CHAPTER 173
Act
25 of 1983ARRANGEMENT OF SECTIONS
SECTION
1. Interpretation
2. Business
licences
3. Licensing
authority
4. Application for
licences
5. Issue of
licence
6. Minister to approve or
refuse applications in certain
cases
7. Economic
control
8. Localisation of
businesses
9. Licence to be
displayed
10. Licences lost or
destroyed
11. Power of
search
12. Confidentiality of
information
13. Fees
14. General
provisions
15. Revenue from
fees
16. Reduction of
fees
17. Abatement of
fees
18. Penalties
19. Cancellation
of licence
20. Rules
SCHEDULE 1-Rates of business licence fees
SCHEDULE 2-Exemptions from licences
SCHEDULE 3-Abatement of fees
---------------------------------------------------
BUSINESS LICENCE
To provide for the
licensing of businesses and for matters connected
therewith.
INTERPRETATION
1.
In this Act unless the context otherwise requires-
"business" means any lawful occupation (other than occupations specified in Schedule 2) carried on for a profit:
Provided that a person shall not be deemed to carry on a business in respect of which his sole gain is byway of salary or wages or salary or wages plus commission;
"Minister" means the Minister responsible for finance;
"person" includes any company or association or body of persons corporate or unincorporate;
"premises" includes buildings, ships, vehicles or other places where a business is carried on, together with any place which constitutes a necessary annex to the principal place of business;
"proprietor" means the owner of a business or any natural person or corporation carrying on a business within Vanuatu on his or its own account, in association with others or on behalf of a person outside Vanuatu.
BUSINESS
LICENCES
2. (1) Subject to the
exemptions contained in Schedule 2, no person shall carry on a business without
a licence issued under this
Act.
(2) Any person (other than a
person exempted under Schedule 2) who carries on a business without a licence
shall be guilty of an
offence.
Penalty: a fine not
exceeding VT500,000 or imprisonment not exceeding 1 year or
both.
(3) Where a person is
charged under this section with carrying on any business without a licence, the
burden of proving that a licence
was issued to him in respect of the current
year shall be on that
person.
LICENSING
AUTHORITY
3. There shall for the
purposes of this Act be the following licensing authorities-
(a) in respect of a municipality, the Minister;
(b) in respect of all other areas of Vanuatu, local government councils.
APPLICATION
FOR LICENCES
4. (1) Every
application for the issue or renewal of a licence under this Act shall be made
to the licensing authority in such form
as may be prescribed by the
Minister.
(2) Any person who,
without reasonable cause for believing it to be true, makes, or is privy to the
making of, any false statement
in any application made under this section shall
be guilty of an offence.
Penalty:
a fine not exceeding VT100,000 or imprisonment not exceeding 3 months or
both.
ISSUE OF
LICENCE
5. (1) The issue or
renewal of a licence under this Act shall be subject to such conditions and
shall be in such form, as may be prescribed
by the Minister and shall not be
transferable.
(2) Subject to
subsection (3) a licence shall expire on the last day of December of the year of
issue and may be renewed.
(3) A
renewal of a licence shall be for a period of 1 year or for such shorter period
as the Minister may, by notification in the
Gazette, determine in respect of any
particular business
activity.
MINISTER
TO APPROVE OR REFUSE APPLICATIONS IN CERTAIN
CASES
6. (1) Where an application
is made to a local government council for the issue or renewal of a licence to
which this section applies,
the local government council shall refer such
application to the Minister and shall grant or refuse the application as
directed by
the Minister.
(2) This
section applies to licences in respect of businesses in any of the following
classes and categories as specified in Schedule
1 to this Act-
A1 A2 B1 to B 17 inclusive D8
E1 E9 E11 F1 to 7 inclusive F11
G1 G5 G18
ECONOMIC
CONTROL
7. For the purposes of
controlling economic development in Vanuatu the Minister may by Order prohibit
the issue or the renewal of
licences in respect of specified business activities
in Vanuatu as a whole or in specified areas
thereof.
LOCALISATION
OF BUSINESSES
8. (1) The Minister
may by Order declare certain categories of business activity to be closed to
non-citizens either throughout the
whole of Vanuatu or in specified areas
thereof. Following the making of such an Order no licences shall be issued or
renewed to non-citizens
for such activities in respect of the areas specified in
the Order.
(2) For the purposes of
this section "non-citizen" includes a partnership with a non-citizen partner and
any association of persons
corporate or unincorporate owned or controlled by
non-citizens.
LICENCE
TO BE DISPLAYED
9. (1) Every
licence shall be displayed and kept displayed in a prominent place by the
licence holder on the premises to which it
relates and shall be made available
at any hour at which such premises are normally open for business for inspection
by any person
authorised under this Act to demand its
production.
(2) Every licensing
authority or person authorised in writing in that behalf by any licensing
authority, and every police officer
is authorised to demand the production of
any licence issued under this
Act.
(3) A licence holder or other
person having custody of a licence who, without reasonable excuse, fails to
produce such licence upon
lawful demand being made to him in that behalf shall
be guilty of an offence.
Penalty:
a fine not exceeding
VT10,000.
LICENCES
LOST OR DESTROYED
10. Where it is
shown to the satisfaction of the licensing authority by which a licence was
issued that such licence has been lost
or destroyed, it shall, upon payment of
the prescribed fee issue a duplicate of such licence to the licence
holder.
POWER
OF SEARCH
11. A person authorised
in writing in that behalf by any licensing authority and by the Public
Prosecutor may without warrant enter
and search premises during normal business
hours for the purposes of ascertaining the category of the business or asses
sing the
licence fee and the identity of the proprietor thereof. The proprietor
shall make available for inspection on demand by any such
person books,
documents, or records relating to the business and copies thereof or extracts
therefrom may be made. So, however, that
the provisions of this section shall
not derogate from any privilege or immunity arising with respect to such
premises, proprietor,
books, documents or records under the provisions of any
law applicable thereto within
Vanuatu.
CONFIDENTIALITY
OF INFORMATION
12. Information
relating to the business of any person obtained under section 11 shall be
treated as strictly confidential and shall
not be disclosed save for the
purposes of any prosecution with respect to the
business.
FEES
13.
(1) Subject to the exemptions provided in Schedule 2, there shall be payable
upon the issue of a licence under this Act an annual
fee in respect thereof as
prescribed in Schedule 1.
(2) The
fee shall be due on the first day of the month in which the business is first
commenced and on the first day of January thereafter.
The fee together with the
increase provided for in subsection (4) shall be recoverable by the licensing
authority as a civil debt.
(3) The
fee shall be paid within 1 month from the date when the fee is
due.
(4) If the fee has not been
paid in full within the time limit provided in subsection (3), that part of the
fee remaining unpaid shall
be increased by 10 per cent for each month or part
thereof during which the fee remains
unpaid.
(5) The Collector may,
with the approval of the Minister, remit in whole or in part the increase
imposed under subsection (4) where-
(a) the business becomes insolvent;
(b) the business becomes subject to unforeseen adverse trading conditions affecting its financial capability;
(c) an inadvertent error or omission is made in good faith in the completion of a business licence application form or in the calculation of the fee; or
(d) undue financial hardship would be caused by the imposition of such an increase.
GENERAL
PROVISIONS
14. (1) A licence shall
be required in respect of each and every premises at which a business is carried
on other than premises used
for storage or other purposes which are incidental
to the carrying on of the
business:
Provided that one
licence shall suffice for premises which are immediately adjacent and
intercommunicating.
(2) Where a
person carries on more than one business or category of business in the same
premises, he shall take out a licence in
respect of each business or category of
business:
Provided that where by
virtue of the foregoing provision of this subsection a person is liable to pay
more than one licence fee he
shall pay the fee prescribed in Schedule 1 for the
licence attracting the highest fee applicable thereunder and shall pay two
thirds
of the fee prescribed for each other licence which lesser fee shall be
rounded up to the nearest
VT1,000:
And provided further that
in any case where a person is liable to pay more than one licence fee as
aforesaid and where any business
is of such minor extent that it is only
incidental to another business or a necessary adjunct thereto, such person shall
be exempted
from the obligation to take but a licence or pay any fee
therefor.
(3) Where two or more
persons are carrying on a business independently of each other at the same
premises a licence shall be taken
out in respect of each
business.
(4) Where a licence is
taken out for a newly formed business for part of a year only the fee payable
shall be proportionate to the
period covered by the licence and for the purpose
of the assessment of that proportion any part of a month shall count as a whole
month.
(5) Where during the course
of the year the nature or extent of a business changes for whatever reason
thereby rendering the licence
holder liable to the payment of a different
licence fee he shall forthwith so inform the licensing authority and shall pay
or receive
such adjustment of fee as may be
appropriate.
(6) A licence may be
surrendered to the licensing authority at any time and thereupon the licence
holder shall be entitled to a proportionate
refund of the licence fee commencing
from the first day of the month next
following.
REVENUE
FROM FEES
15. (1) All fees
collected by the local government council under this Act shall become part of
the recurrent revenue of such
council.
(2) All fees collected by
the Minister under this Act shall be paid into the central Government's Revenue
Fund.
REDUCTION
OF FEES
16. The licensing
authority may reduce the fee in respect of-
(a) part time businesses; or
(b) newly formed businesses:
Provided
that no reduction shall be in excess of 50 per cent of the fee and provided
further that no such reduction shall be granted
to newly formed businesses for
more than 3 consecutive years, in respect of any one licence
holder.
ABATEMENT
OF FEES
17. A local government
council, having regard to the probable level of turnover of any business within
the area of its jurisdiction
being a business of any of the categories specified
in Schedule 3 and in order to avoid hardship, may, at its discretion, abate the
licence fee payable in respect of that business by such amount not exceeding 80
per cent of the fee, as it may think
fit.
PENALTIES
18.
(1) Any person who fails to pay a requisite licence fee including any increase
imposed in accordance with section 13(4) within
a period of 6 months from the
date when the fee is due shall be guilty of an offence and liable on conviction
to a fine not exceeding
VT500,000.
(2) Any person who
fails to comply with any condition imposed in accordance with section 5 shall be
guilty of an offence and liable
on conviction to a fine not exceeding
VT50,000.
(3) Any person who
obstructs the proper exercise of the powers of an authorised person under
section 11 shall be guilty of an offence
and liable on conviction to a fine not
exceeding VT50,000 or to imprisonment not exceeding 3 months or to
both.
(4) Any person who knowingly
makes a false declaration for the purposes of evading or attempting to evade all
or any part of the licence
fee payable under this Act shall be guilty of an
offence and liable on conviction to a fine not exceeding VT500,000 or to
imprisonment
not exceeding 1 year or to
both.
(5) Where any offence under
subsections (1), (2) and (4) of this section has been committed by a corporate
body every person who at
the time of the commission of the offence was a
director, general manager, secretary or other senior officer of that body
corporate
or acting or purporting to act in any. such capacity shall be guilty
of the offence unless he proves that the offence was committed
without his
consent or knowledge and that he exercised all such diligence to prevent the
commission of the offence as he ought to
have exercised having regard to the
nature of his functions in such capacity and in all the
circumstances.
CANCELLATION
OF LICENCE
19. Where a licence
holder is convicted of any offence under this Act or any law providing for the
payment of a tax or customs or
excise duty, the Minister may cancel his licence,
and no refund of fees shall be
payable.
RULES
20.
The Minister may make rules and may prescribe anything which is necessary or
convenient to be prescribed for the carrying out
or giving effect to this
Act.
----------------------------------------------
SCHEDULE 1
(section 13)
RATES OF BUSINESS LICENCE FEES
Classes and Categories of
Business
Annual Fee
(Vatu)
Remarks
CLASS A: MINING AND QUARRYING
Category
A1. Mining for minerals
|
Classes
and Categories of Business
|
Annual
Fee
(Vatu) |
|
|
|
||
|
Employing
permanently:
|
|
|
|
(a)
|
less than 6
employees
|
82,500
|
|
(b)
|
6 to 10
employees
|
123,750
|
|
(c)
|
11 to 15
employees
|
165,000
|
|
(d)
|
16 to 49
employees
|
206,250
|
|
(e)
|
50 employees or
more
|
275,000
|
Generally
Class
A licence includes the importing of materials required in mining or quarrying
business
operations.
Remarks
A1. Includes
the extraction, dressing, smelting, crushing, etc. and the benefication in any
way of any mineral or mineral ore other
than stone, gravel, clay or
sand.
Category
A2. Quarrying and other mining
|
Employing
permanently:
|
|
|
|
(a)
|
less than 6
employees
|
82,500
|
|
(b)
|
6 to 10
employees
|
123,750
|
|
(c)
|
11 to 15
employees
|
165,000
|
|
(d)
|
16 to 49
employees
|
206,250
|
|
(e)
|
50 employees or
more
|
275,000
|
Remarks
A2. Includes
the extraction, dressing, crushing or otherwise treating to render marketable
stone, gravel, clay or sand.
CLASS B: MANUFACTURING INDUSTRIES AND TRADE
Category
B1. Abattoirs, meat packing
|
Employing
permanently:
|
|
|
|
(a)
|
less than 6
employees
|
82,500
|
|
(b)
|
6 to 10
employees
|
123,750
|
|
(c)
|
11 to 15
employees
|
165,000
|
|
(d)
|
16 to 49
employees
|
206,250
|
|
(e)
|
50 employees or
more
|
275,000
|
|
|
||
|
Category
B2. Canneries
|
||
|
Employing
permanently:
|
|
|
|
(a)
|
Less than 6
employees
|
82,500
|
|
(b)
|
6 to 10
employees
|
123,750
|
|
(c)
|
11 to 15
employees
|
165,000
|
|
(d)
|
16 to 49
employees
|
206,250
|
Class
B-Generally
(i) Manufacturing means
any process which transforms inorganic or organic substances into new
products.
(ii) Covers the
importing of materials and supplies required in the manufacturing
processes.
(iii) Does not include
imports for re-sale (either wholesale or retail) without transformation or
adaptation and not subjected to
manufacturing or repairing
process.
(iv) Permits the sale
(retail) without D3 licence through one outlet only, but only where such retail
sales are ancillary to the manufacturing
business or
trade.
Remarks
B1. Includes
slaughtering, dressing or packing animals and poultry for meat, the processing,
curing, smoking, salting, picking and
packing in airtight containers or
deep-freezing of meat products including the manufacture of meat soups, the
manufacture of lard
and other edible animal
fats.
B2. Includes canning and
bottling (in airtight containers) of fruit and vegetables, the preservation by
dehydration or quick freezing
of fruits and vegetables, the manufacture of dried
fruits and vegetables, preserves, jams, jellies, pickles and sauces and canned
soups (other than meat soups), and canning, preserving, processing of fish, fish
products and crustaceans. (Meat canneries fall within
category
B1.)
|
Classes
and Categories of Business
|
Annual
Fee
(Vatu) |
|
|
|
|
Category
B3. Oil mills
|
|
|
Employing
permanently:
|
|
|
(a) less than 6
employees
|
82,500
|
|
(b) 6 to 10
employees
|
123,750
|
|
(c) 11 to 15
employees
|
165,000
|
|
(d) 16 to 49
employees
|
206,250
|
|
(e) 50 employees or
more
|
275,000
|
Remarks
B3. Includes
the extraction or production of all vegetable, nut, fish oil and the production
of residual meals and cake; the rendering
of, refining and hydrogenation of oils
and fats (other than those derived from
animals).
Category
B4. Bakeries and confectioneries
|
Employing
permanently:
|
||
|
(a)
|
less than 4
employees
|
30,000
|
|
(b)
|
4 to 6
employees
|
60,000
|
|
(c)
|
6 to 10
employees
|
123,750
|
|
(d)
|
11 to 15
employees
|
165,000
|
|
(e)
|
16 to 49
employees
|
206,250
|
|
(f)
|
50 employees or
more
|
275,000
|
B4. (i) The manufacture of
bread, cakes, pastries and similar perishable bakers' wares; biscuits and
similar dry bakery products,
spaghetti, noodles and similar
products.
(ii) Cafes attached
require also a category D9
licence.
(iii) Open air vending
requires a category D12 licence
also.
Category
B5. Manufacture of other food products not elsewhere classified
|
Classes
and Categories
of Business |
Annual
Fee
(Vatu) |
|
|
|
||
|
Employing
permanently:
|
||
|
(a) less than 6
employees
|
55,000
|
|
|
(b) 6 to 10
employees
|
82,500
|
|
|
(c) 11 to 15
employees
|
110,000
|
|
|
(d) 16 to 49
employees
|
137,500
|
|
|
(e) 50 employees or
more
|
183,500
|
|
|
|
||
|
Category
B6. Distilleries
|
||
|
Employing
permanently:
|
|
|
|
(a) less than 6
employees
|
82,500
|
|
|
(b) 6 to 10
employees
|
123,750
|
|
|
(c) 11 to 15
employees
|
165,000
|
|
|
(d) 16 to 49
employees
|
206,250
|
|
|
(e) 50 employees or
more
|
275,000
|
|
|
|
||
|
Category
B7. Breweries
|
||
|
Employing
permanently:
|
|
|
|
(a) less than 6
employees
|
82,500
|
|
|
(b) 6 to 10
employees
|
123,750
|
|
|
(c) 11 to 15
employees
|
165,000
|
|
|
(d) 16 to 49
employees
|
206,250
|
|
|
(e) 50 employees or
more
|
275,000
|
|
Remarks
B5. (i)
Including the manufacture of prepared animal foods, except those specified in
category B3.
(ii) Cafes attached
require a category D9 licence
also.
(iii) Open air vending
requires a category D12 licence
also.
B6. Distilling, rectifying
and blending alcoholic liquors; the distilling of ethyl alcohol for all purposes
(the manufacture of alcohol
other than ethyl alcohol requires a licence under
category B (2); the manufacture of wines, cider, perry and other fermented
beverages.
B7. The manufacture of
malt and malt liquors such as beer, ale, porter and stout. (Bottling not
involving manufacture is licensed
under category
B2.)
Category
B8. Manufacture of cordials, carbonated waters and other non alcoholic
beverages
Employing permanently:
(a) less than 6 employees 55,000
(b) 6 to 10 employees 82,500
(c) 11 to 15 employees 110,000
(d) 16 to 49 employees 137,500
(e) 50 employees or more 183,500
B8. Bottling
not involving manufacture is licensed under category
B2.
Category
B9. Manufacture of tobacco
Employing permanently:
(a) less than 6 employees 82,500
(b) 6 to 10 employees 123,750
(c) 11 to 15 employees 165,000
(d) 16 to 49 employees 206,250
(e) 50 employees or more 275,000
B9. The
manufacture of all tobacco
products.
Category
B10. Manufacturers of wood, wood products, including
furniture
(a) Wood
and furniture
Employing permanently:
(a) less than 6 employees 82,500
(b) 6 to 10 employees 123,750
(c) 11 to 15 employees 165,000
(d) 16 to 49 employees 206,250
(e) 50 employees or more 275,000
B10. Jobbing
carpentry and joinery are included under category C1 or
C2.
(b) Artifacts
and decorative small furnishing, etc.
Employing permanently:
(a) less than 6 employees 41,250
(b) 6 to 10 employees 62,000
(c) 11 to 15 employees 82,500
(d) over 15 employees 103,000
Category
B11. Manufacture of paper, paper products, printers and
publishers
(a) Manufacture
of papers and paper products
Employing permanently:
(a) less than 6 employees 82,500
(b) 6 to 10 employees 123,750
(c) 11 to 15 employees 165,000
(d) 16 to 49 employees 206,250
(e) 50 employees or more 275,000
(b)
Printers and Publishers
|
Employing
permanently:
|
|
|
|
(a)
|
less than 6
employees
|
82,500
|
|
(b)
|
6 to 10
employees
|
123,750
|
|
(c)
|
11 to 15
employees
|
165,000
|
|
(d)
|
16 to 49
employees
|
206,250
|
|
(e)
|
50 employees or
more
|
275,000
|
Category
B12. Manufacture of chemicals, chemical products, rubber and
plastics
|
Employing
permanently:
|
||
|
(a)
|
less than 6
employees
|
82,500
|
|
(b)
|
6 to 10
employees
|
123,750
|
|
(c)
|
11 to 15
employees
|
165,000
|
|
(d)
|
16 to 49
employees
|
206,250
|
|
(e)
|
50 employees or
more
|
275,000
|
Remarks
B12. Includes
the manufacture of industrial chemicals, fertilisers, pesticides, paints,
varnishes, and alcohols (except ethyl alcohol)
etc. synthetic or plastic
materials, drugs and medicines, soap and cleaning preparations and the
manufacture of products of
rubber.
Category
B13. Shipbuilders and repairs
|
Employing
permanently:
|
||
|
(a)
|
less than 6
employees
|
55,000
|
|
(b)
|
6 to 10
employees
|
82,500
|
|
(c)
|
11 to 15
employees
|
110,000
|
|
(d)
|
16 to 49
employees
|
137,500
|
|
(e)
|
50 employees or
more
|
183,500
|
B13. Ships and boat yards
engaged in building, repair and specialised painting and caulking of all types
of ships, boats, barges,
lighters.
Category
B14. Manufacture of wearing apparel
|
Employing
permanently:
|
||
|
(a)
|
less than 6
employees
|
41,250
|
|
(b)
|
6 to 10
employees
|
62,000
|
|
(c)
|
11 to 15
employees
|
82,500
|
|
(d)
|
16 to 49
employees
|
103,000
|
|
(e)
|
50 employees or
more
|
137,500
|
|
|
||
|
Category
B15. Jewellers
|
||
|
Employing
permanently:
|
||
|
(a)
|
less than 6
employees
|
82,500
|
|
(b)
|
6 to 10
employees
|
123,750
|
|
(c)
|
11 to 15
employees
|
165,000
|
|
(d)
|
16 to 49
employees
|
206,250
|
|
(e)
|
50 employees or
more
|
275,000
|
B14. (i) Includes T shirt
printing and similar work.
(ii)
Artisan tailors, bootmakers, milliners, dressmakers working alone or employing
not more than 2 apprentices are licensed under
category
G18.
B15. Includes the manufacture
of clocks, and
jewellery.
Category
B16. Home manufacturers
(a) Home
manufacturers and purveyors of pies, meat balls, nems, cakes, sweet meats and
similar prepared
foods. 10,000
(b) Home
manufactures of beverages of all kinds including kava
products. 2,000
B16. (i)
Cafes attached require a category D9 licence also.
(ii) Open air vending requires a category D12 licence also.
(iii) Category B16(b) includes Nakamals.
Category
B17. Air conditioning and
refrigeration
B17. Includes the
supply, installation, maintenance or repair of all domestic or commercial air
conditioning, refrigeration, plant
and equipment or similar.
|
Employing
permanently:
|
||
|
(a)
|
less than 6
employees
|
82,500
|
|
(b)
|
6 to 10
employees
|
123,750
|
|
(c)
|
11 to 15
employees
|
165,000
|
|
(d)
|
16 to 49
employees
|
206,250
|
|
(e)
|
50 employees or
more
|
275,000
|
Category
B18. Other manufacturers not elsewhere
classified
Employing
permanently:
|
(a)
|
less than 6
employees
|
82,500
|
|
(b)
|
6 to 10
employees
|
123,750
|
|
(c)
|
11 to 15
employees
|
165,000
|
|
(d)
|
16 to 49
employees
|
206,250
|
|
(e)
|
50 employees or
more
|
275,000
|
CLASS C: CONSTRUCTION INDUSTRIES AND TRADES
Category
C1. Contractors and jobbing trades in building, earthworks, electrical,
drainage, harbour, road works etc.
|
For each
employee
|
15,000
|
|
subject to a minimum fee
of
|
50,000
|
Class
C-Generally
(i) Covers importing of
materials and supplies required in the construction or repairing
business.
(ii) Does not include
imports for re-sale (either wholesale or retail) without transformation or
adaptation, and not subjected to
the construction or repairing
processes.
(iii) Permits the sale
(retail) without D3 licence through one outlet only, but only where such retail
sales are ancillary to the
construction business or
trade.
C1. (i) Includes new
construction, repairs,
adaptation.
(ii) Includes marine
work of dredging, pile driving, rock removal, land drainage and
reclamation.
Category
C2. Artisans working alone (or with up to 2 apprentices)
|
Bricklayers,
electricians,
painters and decorators, jobbing builders, masons, plumbers, welders, fitters, turners, etc. |
|
|
|
|
|
|
|
|
|
|
|
10,000
|
|
|
Carpenters, joiners and
mechanics.
|
10,000
|
C2. Artisans employing
more than 2 apprentices require a licence under category
C1.
Category
C3. Motor vehicle repair shops
|
Employing
permanently:
|
|
|
(a) less than 4
employees
|
30,000
|
|
(b) 4 to 6
employees
|
60,000
|
|
(c) 7 to 10
employees
|
100,000
|
|
(d) 11 to 15
employees
|
150,000
|
|
(e) 16 to 49
employees
|
200,000
|
|
(f) 50 employees or
more
|
250,000
|
CLASS D: WHOLESALE AND RETAIL MERCHANDISING TRADES
Category
D1. Importer
For each VT1,000,000 or part thereof of the total annual value of imports for the licensing year 20,000
D1. (i)
Subject to paragraph (ii), a category D1 licence is required as a supplementary
licence by importing businesses of all
classes.
(ii) Importing means
direct importing for resale (without transformation) wholesale or retail of
merchandise of any description but
excludes:
(a) the direct importing of equipment, material or supplies required for use in the business and not purchased for resale.
(b) the direct importing of equipment, material or supplies for use or for transformation by the business in mining, manufacturing, construction or repairing processes (Classes A, B, and C), or for use in transport operations (Class E) or for use in businesses of Classes F, G or H.
(c) importing of petroleum products, for which category D2 applies.
(d) importing of motor vehicles, tractors, and self propelled machines and spares thereof (excluding tyres) for which category D7 applies.
(iii)
Resale or wholesale under category Dl includes acting as agents in buying
merchandise for or selling merchandise to other
businesses.
(iv) Remission of one
third fee under section 14(2) is not applicable to D2
licence.
(v) Goods imported and
taken to a bonded warehouse or other storage and subsequently taken from store
and exported in bulk will not
be counted for an importer's license fee but will
be counted in assessing the fee as an exporter under categories D14 or
D15.
Category
D2. Petroleum importer
For each VT1,000,000 or part thereof of the total annual value of imports for the licensing year 30,000
D2. (i)
Remission of one third fee under section 14(2) is not applicable to a D2
licence.
(ii) A D4 licence is
required for each retail outlet operated by the D2 licence, except a retail
outlet at the principal place of
business.
(iii) Goods imported and
taken to a bonded warehouse or other storage and subsequently taken from store
and exported in bulk, will
not be counted for an importer's license fee but will
be counted in assessing the fee as an exporter under categories D14 or
D15.
Category
D3. Retailer and wholesaler
|
(a) General retailer and
wholesaler
|
|
|
100,000
|
|
|
(b) Specific retailer and
wholesaler
|
|
|
100,000
|
D3. (i) A category D3
licence is required for businesses which sell wholesale or retail merchandise of
every description, except merchandise
for which a D4 licence is
required.
(ii) Businesses in the
merchandising trades which are holders of D1, D2 or D7 licences must also hold a
D3(a) or D3(b) licence as
appropriate. These businesses are entitled to reduce
their D1, D2 or D7 licence fee as the case may be, by the amount of the D3
licence
fee provided that the Dl, D2 or D7 licence fee shall not be reduced to
less than zero.
(iii) Specific
retailing and wholesaling means retailing and wholesaling of a limited range of
products, all of the same
nature.
(iv) Excludes open-air
vendors and mobile
shops.
Category
D4. Petroleum dealer (retail)
100,000
D4. Permits
the holder to sell retail petroleum products, lubricating oil and greases,
vehicle accessories and equipment but not spares
(other than
tyres).
Category
D5. Butcher
50,000
D5. (i)
Permits the holder to sell only fresh, frozen, preserved, canned meats, fish,
crustaceans, poultry and
meat/fish.
(ii) A D3(b) licence is
also required by butchery business, together with a D1 licence if
appropriate.
Category
D6. Pharmacists and druggists
100,000
D6. (i)
A category D6 licence applies to the retail sale of drugs, medicines, medicinal
and pharmaceutical preparations, medical and
surgical appliances, sanitary
wares, cosmetics, perfumes and toiletries of all
kinds.
(ii) A D3(b) licence is
also required by a pharmacy business, together with a Dl licence if
appropriate.
Category
D7. Automobile dealer
20,000
For
each VT1,000,000 or part thereof of the total annual value of imports for the
licensing year
D7. (i) Permits the
holder to import, distribute and sell motor vehicles of all kinds, agricultural
machines, tractors, road making
vehicles and machinery, boats, boat engines,
vehicle and accessories (including accessories for boats but excluding
tyres).
(ii) Remission of one
third fee under section 14(2) is not applicable to a D7
licence.
Category
D8. Hotels and motels
(a) Less than 12 rooms 50,000
(b) 12-24 rooms 120,000
(c) 25-50 rooms 180,000
(d) 51-100 rooms 250,000
(e) More than 100 rooms 350,000
D8. (i)
Hotels operating restaurants and cafe facilities also require a D9 licence for
the appropriate total seating capacity of restaurants
and cafes in the
hotel.
(ii) Hotels operating
recreational and personal services require in addition appropriate licences for
these services.
(iii) For this
purpose, a suite of rooms let as 1 unit counts as 1
room.
(iv) A D1 licence is also
required by hotels and motels in respect of foodstuffs and drinks directly
imported by
them.
Category
D9. Restaurants and cafes
To
seat:
(a) less than 25 41,250
(b) 25 to 50 62,000
(c) more than 50 103,000
D9. (i)
Does not apply to open air vendors selling cooked
foodstuffs.
(ii) A D1 licence is
also required by restaurants and cafes in respect of foodstuffs and drinks
directly imported by
them.
Category
D10. Takeaway food outlet
15,000
D10. A
category D10 licence must be held by all takeaway or fast food outlets in
addition to any D9 licence required by virtue of
the seating
capacity.
Category
D11. Vanuatu Co-operative Federation Ltd
200,000
D11. (a)
Retail co-operative stores require D4, D5, D6 or D17 licence as
appropriate.
(b) The Vanuatu
Co-operative Federation Ltd requires a Category Dl licence in respect of any
imports made during the licensing
year.
Category
D12. Open air vendors
2,000
D12. (i)
Applies to all vendors carrying out their trade in the open air or under movable
shelters including vendors of cooked
foodstuffs.
(ii) Does not apply to
vendors of local agricultural products, raw fish (including shells) or locally
made
artifacts.
Category
D13. Mobile shops
10,000
D13. Includes
mobile ice-cream
vans.
Category
D14. Exporter of controlled products
For each VT1,000,000 or part thereof of the total annual value of imports for the licensing year 5,000
D14. (i)
A D14 licence is required by -
(a) exporter of local fruits and vegetables
(b) exporter of such other products as specified by Government order.
(ii)
A D14 licence is not required by producers or manufacturers who are exporting
themselves their production.
(iii)
Remission of one third fee under section 14(2) is not applicable to a D14
licence.
Category
D15. Other exporters
For each VT1,000,000 or part thereof of the total annual value of exports for the licensing year 5,000
D15. (i)
A category D15 does not apply to agricultural, mining or manufacturing
businesses who are exporting themselves their
production.
(ii) Remission of one
third fee under section 14(2) is not applicable to a D15
licence.
Category
D16. Door to door sales
82,500
Category
D17. Retail co-operative stores and plantation stores
41,250
CLASS E: TRANSPORTATION AND STORAGE FACILITIES
Category
E1. Air transport operators
(a) For each aircraft designed to carry fewer than 7 passengers 75,000
(b) For each aircraft designed to carry 7 or more passengers 250,000
(c) For other aircraft (per aircraft) 75,000
(d) For each booking office 10,000
Remarks
E1. (i)
Includes the transport by air of passengers and freight whether by scheduled
services or private charter.
(ii)
Does not relate to airlines and operators with headquarters outside
Vanuatu.
Category
E2. Ship and boat owners and
operators
Per
vessel:
(a) up to 30 tons gross 15,000
(b) 31-100 tons gross 55,000
(c) over 100 tons gross 120,000
E2. (i)
Applies to vessels used for the transport of fare-paying passengers and/or cargo
and to any vessel used for the purpose of
trading.
(ii) Does not apply to
boats, yachts, dinghies, catamarans, etc. used solely for recreation or
pleasure.
Category
E3. Road transport operators
Per
vehicle:
(a) carrying fewer than 6 passengers of less than 1 ton 12,500
(b) carrying 6 or more passengers or more than 1 ton 25,000
E3. (i)
Includes passenger transportation and freight trucking services but does not
include-
(a) operator of hire cars;
(b) freight services operated by business concerns solely for conveyance of their own merchandise and materials.
(ii)
Passengers exclude the
driver.
Category
E4. Owners and operators of boats and vehicles used for tours and
recreation
(a) Boats designed to carry not more than 6 persons (per boat) 10,000
(b) Other boats (per boat) 20,000
(c) Vehicles designed to carry fewer than 6 passengers or less than 1 ton (per vehicle) 10,000
(d) Other vehicles (per vehicle) 20,000
E4. (i)
Includes yachts, catamarans, dinghies, power boats but excludes paddle boats,
bumper boats, canoes and
windsurfers.
(ii) Does not apply
to non-business
use.
Category
E5. Vehicle, plant and equipment hire services
(a) Motor car (per motor car) 20,000
(b) Motor cycle up to and including 100 cc (per motor cycle) 2,750
(c) Motorcycle 101 cc and above (per motor cycle) 4,000
(d) Bicycles (per bicycle) 1,500
(e) Light equipment or machinery 35,000
(f) Heavy plant and equipment 50,000
Remarks
E5. (i)
Excludes business and recreational equipment for which category F10
applies.
(ii) Light equipment or
machinery includes lawn mowers, cultivators, small plant and tools
etc.
(iii) Heavy plant and
equipment includes bulldozers and the
like.
Category
E6. Storage and warehousing
services
Employing
permanently:
|
(a)
|
less than 6
employees
|
41,250
|
|
(b)
|
6-10 employees
|
62,000
|
|
(c)
|
11-15 employees
|
82,500
|
|
(d)
|
16-49 employees
|
103,000
|
|
(e)
|
50 employees or
more
|
137,500
|
E6. Includes the operation
of all storage and warehousing facilities, including bonded warehouse, where
such facilities are offered
as an independent service for hire by the general
public.
Category
E7. Stevedoring and wharf facilities
82,500
E7.
Includes such services as loading, or unloading of ships, maintenance and
operations of docks and wharves
(wharfingers).
Category
E8. Travel agent
350,000
Plus for each non-citizen principal, partner or employee 120,000
E8.
(i) Agencies for passenger travel and for tours outside
Vanuatu.
(ii) Permits such tour
operations or booking arrangements within Vanuatu as are approved by the
Minister.
Category
E9. Tour agent
33,000
E9.
(i) Includes booking for tours within
Vanuatu.
(ii) Does not include for
direct operations of
tours.
Category
E10. Local tour operator
|
(a) (i) Diving tour
operator
|
|
|
employing less than 6
persons
|
50,000
|
|
|
|
|
(ii) Diving tour
operator
|
|
|
employing 6 or more
persons
|
75,000
|
|
|
|
|
(b) (i) Other tour
operator
|
|
|
employing less than 6
persons
|
35,000
|
|
|
|
|
(ii) Other tour
operator
|
|
|
employing 6 or more
persons
|
50,000
|
E10. For direct operation
of local tour E4 licences are also required for vehicles and boats used by such
operators.
Category
E11. Port agent
(a) For cruise ships 50,000
(b) For other vessels 60,000
E11.
Port agents includes co-ordination of customs, immigration and port authorities
(including pilot) for ships arriving in Vanuatu
waters, and includes provision
of supplies for
ships.
Category
E12. Shipping
services
100,000
E12.
(i) Includes such services as packing, crating and forwarding and general
services to consignors and customs
clearance.
(ii) Does not include
agencies for travel or tours.
CLASS F: FINANCIAL INSTITUTIONS, INSURANCE AND REAL ESTATE COMPANIES AND BUSINESS SERVICES
Category
F1. Monetary institutions
|
A.
|
Commercial
banks
|
5,000,000
|
|
|
plus for each
non-citizen
|
|
|
|
Principal,
partner
|
|
|
|
or employee
including
|
|
|
|
those at all branches
in
|
|
|
|
Vanuatu
|
50,000
|
|
B.
|
Savings banks, savings
and
|
|
|
|
loan societies,
building
|
|
|
|
Societies
|
25,000
|
|
C.
|
Agents for banks,
and
|
|
|
|
saving and loan
societies
|
|
|
|
and for building
societies
|
20,000
|
|
D.
|
Vanuatu Savings Bank
and
|
|
|
|
Branches
|
20,000
|
|
E.
|
Branch offices
of
|
|
|
|
Commercial
|
|
|
|
banks (per
branch)
|
10,000
|
Category
F2. Financial institutions, finance companies, investment and trust companies,
investment and commodity brokers and
underwriters
Where the company's
annual turnover for the licensing year is:
|
(a)
|
Less than
VT10,000,000
|
300,000
|
|
(b)
|
VT10,000,000 or more
but
|
|
|
|
less than
V725,000,000
|
400,000
|
|
(c)
|
VT25,000,000 or more
but
|
|
|
|
less than
VT50,000,000
|
500,000
|
|
(d)
|
VT50,000,000 or more
but
|
|
|
|
less than
VT75,000,000
|
750,000
|
|
(e)
|
VT75,000,000 or more
but
|
|
|
|
less than
VT100,000,000
|
1,000,000
|
|
(f)
|
VT100,000,000 or
more
|
2,000,000
|
|
F3.
Insurers
|
Annual
Fee
(Vatu) |
|
|
(a) Writing life insurance
only
|
120,000
|
|
|
- plus for each
non-citizen
|
|
|
|
principal, partner or
employee
|
25,000
|
|
|
(b) Writing general
accident
|
|
|
|
and other risks
|
230,000
|
|
|
- plus for each
non-citizen
|
|
|
|
principal, partner or
employee
|
25,000
|
|
|
(c) Writing all classes
of
|
|
|
|
insurance
business
|
350,000
|
|
|
- plus for each
non-citizen
|
|
|
|
principal, partner or
employee
|
25,000
|
|
|
(d) Plus, for each branch
office
|
< | |