(1) Subject to this Act, a tax to be known as the value added tax shall be charged and paid in accordance with this Act on —
(a) every taxable supply by a taxable person;
(b) every import of goods or import of services, other than an exempt import;
(c) the value of a supply of goods by a registered or unregistered person, mission, organization or government that obtained an exemption from tax or a refund of the tax on the import or domestic acquisition of such goods if such supply occurs within 5 years after the goods are acquired.
(2) Except as otherwise provided in this Act, tax payable under subsection (1) shall —
(a) in the case of a supply, be accounted for by —
(i) the taxable person, or
(ii) the person specified in subsection (1)(c),
making the supply;
(b) in the case of an import of goods, be paid by the importer;
(c) in the case of an import of services, be paid by the recipient of services.
(3) A transaction chargeable with tax under both subsection (1)(a) and (b) is treated as a supply chargeable under subsection (1)(a).