Comments to answers

The tribunal noted that Section 44 (1) of the VAT Act requires that the VAT return in respect of each tax period should be filed by a registered taxpayer not later than the twentieth day after the end of that period unless a taxpayer has sought and obtained an approval by the Commissioner for extension of time under Section 44 (2) (repealed by Finance Act, 2018).

“It would follow that where a taxpayer has filed its VAT returns late, then input VAT will only be allowed for deductibility to the extent that it is within six months at the time of filing the return. The six -month period limit would only cease to apply where the taxpayer had sought and obtained the Commoner’s approval to submit a late return,” it ruled.

According to the tribunal, the wording of Section 17(2) is clear and unambiguous and cannot be interpreted to have any other meaning.