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| Author: | Dencher, S. |
| Title: | Defences against VAT's blunt instrument |
| Journal: | Accountancy
1991 : DEC, VOL. 108:1180, p.80-81 |
| Index terms: | TAXATION VALUE ADDED TAX |
| Language: | eng |
| Abstract: | Many VAT misdeclarations are caused by elementary innocent errors but they amount to 20% penalties. The purpose of he present paper is to review the possible defences to a serious misdeclaration penalty assessment. Two main defences are as follows: 1. the trader satisfies Custom and 2. voluntary disclosure. The best defence is, however, double check. |
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