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Home Domestic Taxes VAT Right of Registered Trader



Under the VAT Act, a registered taxpayer has the right to:

- Deduct allowable input tax.

- Get a refund where input tax exceeds output tax as a result of dealing with zero-rated supplies.

- Get relief for stock in trade as at the time of registration.

- Get relief of VAT held in exempt supplies which have become taxable.

- Get relief or refund on capital goods (including buildings) acquired or put up within twelve (24) months prior to the date of registration.

- Get a refund of bad debts.

-Get a refund of tax paid in error.

- Defer payments of tax due to a date not later than 20th day of the month succeeding that in which tax is charged.

- object to disputed assessments

- Request for reconsideration of an assessment

- Appeal to the tribunal.

- Demand that every authorised visiting officer identify himself or herself.

- Have free access to the Commissioner or any other authorised officer

- Expect that information obtained in the course of duty by the VAT officers shall be treated in confidence.

- Expect minimum interference.

- Be treated fairly and with equity.

- Be given assistance in understanding legal obligations.


On the other hand, a registered taxpayer has obligations under the VAT Act, to: -

- To apply for registration.

- Charge VAT at the right rate on all taxable supplies made.

- Pay tax to his registered suppliers.

-Install and use an Electronic Tax Register (ETR)

- Issue a tax invoice for every supply made by him.

- Submit monthly returns to Domestic Taxes Department.

- Pay to the Commissioner any amount he may have charged on an invoice by error.

- Keep full, and true records written and retain them for five years.

- Avail records to authorised officers of the Department at reasonable time for inspection.

- Produce for examination by the Commissioner or an authorised officer any records, books of accounts, balance sheets or other documents as   may be required.

- Allow an authorised officer to enter premises upon which he carries on business.

- Notify details to the Commissioner of any changes affecting the registered business


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