| Description: |
A registered person must account for and pay VAT for each period or part thereof during which the person is registered. |
| Category: |
Business/Commerce |
| Office: |
Inland Revenue Department, VAT Section |
| Deadline Date: |
None |
| Processing Time: |
Same business day
|
| Email: |
|
| Phone: |
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| Fee: |
None
|
| Hours: |
8:00 a.m. - 4:30 p.m.
|
| Process: |
Submit the completed VAT return form together with the requisite VAT records (includes tax invoices, sales receipts, debit and credit notes) |
| Requirements: |
A VAT return and payment is due within 21 days after the end of the tax period to which it relates. |
| Notes: |
A VAT return and payment is due within 21 days after the end of the tax period to which it relates. |