VAT Return Filing

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