Value Added Tax Act
Value Added Tax (Tax Return Form) Regulations, 2016
Statutory Instrument 79 of 2016
- Commenced on 31 October 2016
- [This is the version of this document at 8 November 2017.]
1. CitationThese Regulations may be cited as the Value Added Tax (Tax Return Form) Regulations, 2016.
2. VAT Return FormThe form of return to be filed by a taxable person shall be as set put in the Schedule.
3. Submission of return
4. Additional tax on failure to submit returnAny person who fails to submit a return under this regulation shall be liable to pay additional tax as provided in section 42 of the Revenue Administration Act.
5. Repeal of S.I. 5 of 2013The Value Added Tax (Value Added Tax Return Form) Regulations, 2013 is hereby repealed.
History of this document
31 October 2016