VAT registration procedures ensure certificate issuance and post registration visits to verify dealer compliance and surety security. Guidelines prescribe issuance and endorsement of the Registration Certificate by the VATO/Registering/Notified Authority based on the application, enclosures and the surety verification report; pre registration inspections are not required but a friendly post grant visit by VAT inspectors will verify dealer facts and working. Surety bonds and securities will be verified internally (manually until system verification exists) and bank guarantees or other securities will be verified within an administrative timeframe. Photocopy comparison with originals occurs during the friendly visit where necessary. Notices proposing rejection must be physically served and applicants must supply surety identity proof and contact numbers.
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Provisions expressly mentioned in the judgment/order text.
VAT registration procedures ensure certificate issuance and post registration visits to verify dealer compliance and surety security.
Guidelines prescribe issuance and endorsement of the Registration Certificate by the VATO/Registering/Notified Authority based on the application, enclosures and the surety verification report; pre registration inspections are not required but a friendly post grant visit by VAT inspectors will verify dealer facts and working. Surety bonds and securities will be verified internally (manually until system verification exists) and bank guarantees or other securities will be verified within an administrative timeframe. Photocopy comparison with originals occurs during the friendly visit where necessary. Notices proposing rejection must be physically served and applicants must supply surety identity proof and contact numbers.
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