MT
VALUE ADDED TAX (FORMS) REGULATIONS
Table of Provisions (12)
Statutory Text (12 Articles)
VALUE ADDED TAX (FORMS)
SUBSIDIARY LEGISLATION 406.09
VALUE ADDED TAX (FORMS) REGULATIONS
1st January, 2010
LEGAL NOTICE 364 of 2009, as amended by Legal Notices 37 of 2011
and 128 of 2016.
The title of these regulations is the Value Added Tax
(Forms) Regulations.
An application for registration in terms of article 13(1) of
the Value Added Tax Act, hereinafter referred to as "the Act", shall
be made on the form prescribed in the First Schedule
Provided that an application for registration submitted by
electronic means shall be so submitted in the format prescribed in
the Second Schedule.
(2) An application for the cancellation of a registration in terms
of article 13(1) of the Act shall be made on the form prescribed in
the Third Schedule.
The form to be presented with the payment of the tax in
terms of article 27 of the Act shall be that set out in the Fourth
Schedule.
The periodical declaration to be made in terms of article
30(1) of the Act shall be made on the form prescribed in the Fifth
Schedule.
Substituted by
L.N. 37 of 2011.
(Regulation 3)
*but see regulation 2 of Legal Notice 37 of 2011.
FIFTH SCHEDULE (Regulation 4)
SIXTH SCHEDULE (Regulation 5)
SEVENTH SCHEDULE (Regulation 6)
EIGHTH SCHEDULE (Regulation 7)
The form to be presented with the payment of the tax in
terms of article 21(5) on intra-Community acquisitions or on
services supplied to persons registered under article 12 of the Act,
shall be that set out in the Sixth Schedule.
The form to be furnished in terms of article 30(2) of the
Act shall be that set out in the Seventh Schedule.
The notice that is required to be sent to the Commissioner
in terms of article 15(4) of the Act shall be made on the form
prescribed in the Eighth Schedule.
(1) The form to be presented for a correction in terms of
article 28(1) of the Act shall be that set out in the Ninth Schedule.
(2) A correction in terms of article 28(1) of the Act shall be
subject to the following conditions
(a) the Commissioner for Revenue shall not accept a
request for a correction unless this is made on the form
prescribed for this purpose;
(b) an applicant shall
(i)
fill in all the boxes in Part 1 of the form (Details
of Registered Persons and Tax Return);
VALUE ADDED TAX (FORMS)
(ii) for part 2 (Correction), complete only those
boxes affected by the correction;
(iii) sign and complete part 3 (Declaration);
(c) a correction of an amount which has been assessed or
for which a provisional assessment has been issued or
which is subject to an appeal shall not be accepted;
(d) where it results that the Commissioner for Revenue
does not agree with a correction made, the applicant
may be subject to an assessment in terms of the Act;
(e) administrative penalties and interests are applicable in
terms of the Act.
(1) The provisions of the Value Added Tax (Declaration by
Exempt Persons) Regulations, 1999 * and the Value Added Tax
(Forms) Regulations, 2004* shall continue to apply to returns,
declarations and notices relative to a reporting period that falls
before 1st January, 2010.
(2) References to the revoked regulations shall be construed as
references to these regulations except for returns, declarations and
notices relative to a reporting period that falls before 1st January,
2010. *Revoked by these regulations.
FIRST SCHEDULE [Regulation 2(1)]
SECOND SCHEDULE [Regulation 2(1)]
THIRD SCHEDULE [Regulation 2(2)]
Added by
L.N 128 of 2016
(Regulation 8)