Section 18

Tax paid prior to registration 

(1) Where-

• (a) on the date exempt supplies made by a registered person become taxable, and the person had incurred input tax on such supplies; or 
• (b) on the date he is registered, a person has incurred tax on taxable supplies which are intended for use in making taxable supplies, 

the person may, within three months from that date, claim relief from any tax shown to have been incurred on such supplies:

• Provided that this subsection shall apply where such supplies are purchased, within the period of twenty-four months immediately preceding registration or the exempt supplies becoming taxable.

(2) Where the Commissioner is satisfied that the claim for relief is justified, he shall authorize the registered person to make an appropriate deduction of the relief claimed under subsection (1) from the tax payable on his next return.

(3) The claim for relief from tax under subsection (1) shall be made in the prescribed form.

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