Section 54: Failure to register or pay tax

Value Added Tax Act · PART XI: OFFENCES

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

54. Failure to register or pay tax Any person who— (a) being a taxable person— (i) fails to apply for registration under section 15; or (ii) fails to pay any due; or (b) being a registered person, fails to include in his return any VAT charged, shall commit an offence.

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Questions this section answers

Do I commit an offence if I should register for VAT but don't, or if I don't declare VAT I charged?