An Act to amend the Value Added Tax Act, Cap. 349 to exempt aid- funded projects; to provide for operations under which VAT is deemed to have been paid in respect of petroleum operations and aid-funded projects; to provide for the disqualification of a taxable person for input tax credit;to provide for the due date for payment of tax; to provide for capping of interest on unpaid tax; to provide for VAT on wheat; to exempt VAT on crop extension services, animal feeds and premixes, deep cycle batteries and composite lanterns, irrigation works, sprinklers and ready to use drip lines, tourist arrangement services, access to tourist sites, tour guides and game driving services and menstrual cups; and to provide for related matters.