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Section 19

Where tax is due 

(1) Tax shall be due and payable at the time of supply.

(2) Notwithstanding the provision of subsection (1), a registered* person may defer payment of tax due to a date not later than the twentieth day of the month succeeding that in which the tax became due. (Finance Act 2021- wef-01July2021*)

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VAT notes

NOTES OF VAT Six Months to claim - S.17(2) Input tax shall be allowable for a deduction within six months after the end of the tax period in which the supply or importation occurred. Documents for Claim: -  S.17(3) Original tax invoice/Certified Copy, customs entry, customs receipt, credit note, debit note.

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