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As a tax student, you have been nominated by your institution to make a seminar presentation regarding the various rights conferred to a registered taxpayer...

      

As a tax student, you have been nominated by your institution to make a seminar presentation regarding the various rights conferred to a registered taxpayer under the VAT Act
Summarise eight rights of a registered taxpayer that you would include in your presentation.

  

Answers


Wilfred
- To deduct allowable input tax
- To get a refund where input tax exceeds output tax.
- To get relief for stock in trade as at the time of registration.
- To object disputed assessment.
- To request for reconsideration of on assessment.
- To deter payments of tax due, to a date not later than 20th day of the month succeeding that in which tax is charged.
- To get refund of bad debts.
- To have free access to the commissioner or any other authorised officer.
- To expect that information obtained in the cause of duty by the VAT officers shall be treated in confidence.
- To be given assistance in understanding legal obligations.
- To be treated fairly and with minimum interference.
- To appeal to the tribunal.
Wilfykil answered the question on February 15, 2019 at 05:58


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