Section 55: Failure to submit return and pay tax
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.
55. Failure to submit return and pay tax
Any person who, being a registered person—
(a) fails to submit a return, including a nil return, under section 22;
(b) fails to submit a statement under section 23; or
(c) fails to pay tax in accordance with his return or statement,
shall commit an offence.
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Questions this section answers
- Do I commit an offence if I fail to submit my VAT return, even a nil return?