

The Act provides for the administration of the collection of the value added tax (VAT) and speaks of a number of areas not limited to:
1. The powers of the Comptroller of Inland Revenue;
2. The oath of secrecy to be undertaken by tax officers not to disclose taxpayer information;
3. Rules relating to transaction for goods and services;
4. Tax period and the filing of returns;
5. The tax rates and calculation of the tax payable;
6. Objection and Appeals;
7. Payment, collection and recovery of the tax;
8. Payment of refunds and interest;
9. Civil and criminal proceedings.
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