Section 71: Burden of proof
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.
71. Burden of proof
(1) Notwithstanding any other enactment, the burden of proof that any
tax has been paid, or a supply of goods or services, or a person, is exempt
from tax shall lie on the person—
(a) liable to pay the tax;
(b) claiming that the tax has been paid; or
(c) claiming that he is, or the supply of the goods or services is,
exempt from tax.
(2) In any action or proceedings arising out of the seizure of any goods
under this Act, the burden of proving that the seizure is illegal shall lie on the
person making the allegation.
Ask juris about this section Official source
Questions this section answers
- If I claim my supply is VAT-exempt, do I have to prove it myself?