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Inland Revenue Deploys VAT Officers to Outer Islands Through Official Tours

The Compliance Officers will be in the outer islands from 6th – 12th of April 2014 and will focus on long standing VAT debts and non-filers of VAT returns. This is a continuous outer island initiative that the VAT Office put in place to execute its determinations in leveling the playing field for all taxpayers in Vanuatu.

 Following the Compliance visits, from 4th – 10th May 2014, the VAT Auditors from Port Vila will join the staff in Santo to conduct some major VAT audit works.

As the VAT system operates on the basis of self-assessment i.e. registered persons calculates their own VAT liability and records this on their VAT returns. The VAT Audit Section plays a significant role in verifying the accuracy, correctness and completeness of VAT returns filed by registered persons; and promoting high level of voluntary compliances through taking appropriate actions against those registered persons who have not complied with legislative and operational requirements.

Furthermore, to enable the Director to confirm that the registered person’s calculation are correct, the VAT legislation provides that the registered persons must maintain certain business records and that the Director has the powers to review these records. The VAT Office warns registered persons, who fail to maintain records and/or make these records available to the VAT Officers upon request, are committing an offence against the VAT Act and may subject to prosecution.

Section 57 of the VAT Act provides the Director with the authority to inspect any records that the Director considers necessary or relevant for the purpose of establishing a registered person’s correct VAT liability. Such records include all business records and in some cases may extend to personal records such as statements from private bank accounts.

The VAT Office therefore encourages registered persons to compile with the VAT legislative and operational requirements and to co-operate with the VAT Officers while they conduct their duties as delegated by the Director of Customs and Inland Revenue.

For more information on any VAT issues, please contact the VAT Office by phone: 00(678) 24573 and 00(678) 37517 (Santo), visit us at our Office in Carnot Street, Port Vila or email us at email us.