Who has the Burden of Proving/Disproving VAT Fraud

A tax payer is expected to keep a full and true written record of every transaction he enters into in written or electronic format

When the input tax exceeds the output tax, the difference is deducted from the next tax period or claimed a s refund from the commissioner

At the end of each tax period, a registered individual is expected to submit a return detailing the deduction of input tax from the output tax