Who has the Burden of Proving/Disproving VAT Fraud


Key Insights at a Glance

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

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