Overview
Every Registrant must file VAT Tax Returns within the due date prescribed under Article 64 of Cabinet Decision No. 52 of 2017. A Person whose registration has been cancelled must provide a final Tax Return for the last Tax Period for which he was registered.
Key Terms
The following are the Key Terms:
- Tax Period
- Output Tax & Input Tax
- Recoverable Tax & Due Tax
Types of VAT Returns
The following are the VAT Returns:
- VAT Tax Return - 201
- VAT Tax Return - 311