VATupdate

Resolution on penalties imposed for wrongly charged input tax

Interesting … the right to deduct VAT is possible only where the relevant transaction is subject to VAT.

In other words, if a supplier wrongly applies VAT to a transaction that is not subject to VAT, the violation is subject to a more severe penalty than the penalty applicable where errors are made on transactions relevant to VAT whose amount was not properly determined.

Source BDO

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