Administrative Exception- VAT Guide (GEX1)
Administrative Exception – VAT GUIDE (GEX1)
1. Purpose of VAT Administrative Exception Request
- A mechanism available for registrants providing concessions/exceptions in the VAT law and regulations.
2. Eligibility Criteria
- Tax Registrant
- Satisfy requirements in respect of the Exception Request
- Provide necessary documents.
3. Who can submit?
- Authorized Signatory
- Tax agent
- Legal representative
4. Exception Requests
|
Category |
Requests |
Conditions |
|
Tax Invoices |
Not to mention certain particulars Non-issuance of tax Invoices |
Sufficiency of records Impracticality of issuing a tax invoice |
|
Tax Credit Notes |
Not to mention certain particulars Non-issuance of tax credit notes |
Sufficiency of records Impracticality of issuing a tax credit note |
|
Length of Tax Period |
Change in the length of the Tax Period Tax period of half-yearly for individuals, businesses in refund position and SMEs |
Valid reasons for the change in tax period length |
|
Tax Stagger |
Change in the stagger for taxpayers with quarterly filing |
Valid reasons for the change in stagger |
|
Evidence to prove export of goods |
Use of an alternative form of evidence to prove export of goods |
Actual reasons for the request Details of the proposed alternative evidence |
|
Time of the export of goods |
Extension of time to physically export goods |
Actual reason/circumstances to support the extension in time request |
5. Required Information
- Description of VAT Administrative Exception Request
- Supporting letter (background, facts and reasons) with the documentary evidences
How can Crowe help?
- Support in ensuring the sufficiency of documents maintained for VAT compliance
- Support in the submission of VAT Administrative Exception application, if required
