Section 23: Tax liability before date of registration

23. Tax liability before date of registration (1) Where a registered person ought to have been registered on a day before the date of his registration, he shall, not later than 30 days after the date of his registration— (a) submit a statement, in such form as the Director-General may approve, giving the information and particulars specified in section 22 in respect of the taxable periods commencing on the date the person was required to be registered and ending on the date immediately preceding the date of his registration, provided that such periods do not exceed 4 years preceding the last day of the taxable period; and (b) at the same time, pay any tax due in accordance with the statement together with any interest under section 27A. (2) Notwithstanding section 21 (5) (a), any registered person may, in the statement under subsection (1), take as a credit against his output tax for the taxable period, the amount of input tax allowable to him during that period provided that— (a) the amount of tax is duly supported by receipts or invoices issued by VAT registered persons and the amount of VAT is separately shown thereon; and V4 – 24 (1) [Issue 10] Value Added Tax Act (b) credit has not been taken under section 21 (9). [S. 23 amended by s. 19 (f) of Act 18 of 2003 w.e.f. 21 July 2003; s. 31 (f) of Act 15 of 2006 w.e.f. 1 October 2006; s. 31 (c) of Act 17 of 2007 w.e.f. 22 August 2007; s. 57 (c) of Act 10 of 2017 w.e.f. 24 July 2017.]