[ S.L.406.09 VALUE ADDED TAX (FORMS) 1 SUBSIDIARY LEGISLATION 406.09 VALUE ADDED TAX (FORMS) REGULATIONS 1st January, 2010 LEGAL NOTICE 364 of 2009, as amended by Legal Notices 37 of 2011 and 128 of
- The title of these regulations is the Value Added Tax (Forms) Regulations. Citation.
- An application for registration in terms of article 13
(1)of the Value Added Tax Act, hereinafter referred to as "the Act", shall be made on the form prescribed in the First Schedule: Form of registration and deregistration. Cap. 406. Provided that an application for registration submitted by electronic means shall be so submitted in the format prescribed in the Second Schedule.
(2)An application for the cancellation of a registration in terms of article 13
(1)of the Act shall be made on the form prescribed in the Third Schedule.
- The form to be presented with the payment of the tax in terms of article 27 of the Act shall be that set out in the Fourth Schedule. Form of Tax Return for article 10 registration.
- The periodical declaration to be made in terms of article 30
(1)of the Act shall be made on the form prescribed in the Fifth Schedule. Form of periodical declaration for article 11 registration. 5. The form to be presented with the payment of the tax in terms of article 21
(5)on intra-Community acquisitions or on services supplied to persons registered under article 12 of the Act, shall be that set out in the Sixth Schedule. Form for payment of tax by persons registered under article 12. 6. The form to be furnished in terms of article 30
(2)of the Act shall be that set out in the Seventh Schedule. Declaration of intra-Community acquistions and services. 7. The notice that is required to be sent to the Commissioner in terms of article 15
(4)of the Act shall be made on the form prescribed in the Eighth Schedule. Declaration form for the intraCommunity acquistion of new means of transport. 8.
(1)The form to be presented for a correction in terms of article 28
(1)of the Act shall be that set out in the Ninth Schedule. Correction form. Added by: L.N. 128 of 2016.
(2)A correction in terms of article 28
(1)of the Act shall be subject to the following conditions: (
- a)the Commissioner for Revenue shall not accept a request for a correction unless this is made on the form prescribed for this purpose; (
- b)an applicant shall: (
- i)fill in all the boxes in Part 1 of the form (Details of Registered Persons and Tax Return); 2 [ S.L.406.09 VALUE ADDED TAX (FORMS) (
- ii)for part 2 (Correction), complete only those boxes affected by the correction; (iii) sign and complete part 3 (Declaration); (
- c)a correction of an amount which has been assessed or for which a provisional assessment has been issued or which is subject to an appeal shall not be accepted; (
- d)where it results that the Commissioner for Revenue does not agree with a correction made, the applicant may be subject to an assessment in terms of the Act; (
- e)administrative penalties and interests are applicable in terms of the Act. Saving. Re-numbered by: L.N. 128 of 2016. 9.
(1)The provisions of the Value Added Tax (Declaration by Exempt Persons) Regulations, 1999 * and the Value Added Tax (Forms) Regulations, 2004* shall continue to apply to returns, declarations and notices relative to a reporting period that falls before 1st January, 2010.
(2)References to the revoked regulations shall be construed as references to these regulations except for returns, declarations and notices relative to a reporting period that falls before 1st January, 2010. *Revoked by these regulations. VALUE ADDED TAX (FORMS) FIRST SCHEDULE [Regulation 2
(1)] [ S.L.406.09 3 4 [ S.L.406.09 VALUE ADDED TAX (FORMS) VALUE ADDED TAX (FORMS) SECOND SCHEDULE [Regulation 2
(1)] [ S.L.406.09 5 6 [ S.L.406.09 VALUE ADDED TAX (FORMS) VALUE ADDED TAX (FORMS) [ S.L.406.09 7 8 [ S.L.406.09 VALUE ADDED TAX (FORMS) THIRD SCHEDULE [Regulation 2
(2)] VALUE ADDED TAX (FORMS) Substituted by: L.N. 37 of
- FOURTH SCHEDULE* (Regulation 3) *but see regulation 2 of Legal Notice 37 of
- [ S.L.406.09 9 10 [ S.L.406.09 VALUE ADDED TAX (FORMS) FIFTH SCHEDULE (Regulation 4) VALUE ADDED TAX (FORMS) SIXTH SCHEDULE (Regulation 5) [ S.L.406.09 11 12 [ S.L.406.09 VALUE ADDED TAX (FORMS) SEVENTH SCHEDULE (Regulation 6) VALUE ADDED TAX (FORMS) EIGHTH SCHEDULE (Regulation 7) [ S.L.406.09 13 14 [ S.L.406.09 VALUE ADDED TAX (FORMS) NINTH SCHEDULE (Regulation 8) Added by: L.N 128 of 2016