TaxTMI 
TaxTMI 
WE HAVE FILED OUR VAT RETURN FOR 30-09-2007 AND NOT ACCOUNTED FOR SOME PURCHASE BILL WHICH WERE TAX INVOICE. CAN WE REVISE OUR RETURN AND TAKE THE CLAIM OF INPUT VAT WHICH WAS NOT ACCOUNT FOR AT THE TIME OF FILING OF RETURN. AND IF WE DON NOT WISH TO CLAIM THE INPUT VAT THEN WHETHER WE SHOULD REVISE OUR RETURN TO TALLY THE PURCHASE FIGURE FROM OUR BOOKS TO FILED RETURN.
Return - revise - claim of input vat
17 Apr 2008 
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Input VAT claim may be adjusted in subsequent VAT returns; no separate revised return is permitted.
There is no provision for filing a revised VAT return; omissions of input VAT should be corrected by making subsequent month adjustments, accounting for the relevant tax invoices in the current or later return and claiming input tax then. If input VAT is not claimed, the taxpayer must reconcile returns and records if assessed and may record the amount as not claimed in the current return provided this is not used to effect tax evasion. (AI Summary)
There is no provision for filing a revised VAT return; omissions of input VAT should be corrected by making subsequent month adjustments, accounting for the relevant tax invoices in the current or later return and claiming input tax then. If input VAT is not claimed, the taxpayer must reconcile returns and records if assessed and may record the amount as not claimed in the current return provided this is not used to effect tax evasion. (AI Summary)