Strict VAT Audit Deadlines: Tribunal Upholds Penalties for Late Document Submission by Taxpayers

• Taxpayers notified of a VAT audit must submit all requested documents within 30 days.
• Failure to comply can lead to tax assessments, penalties, and interest.
• The Commissioner has broad powers to gather information and enforce strict deadlines.
• In a 2025 case, a company’s late submission of documents led to the Tribunal upholding tax assessments and ordering the company to pay costs.

Source: pwc.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---