Value Added Tax Return

Overview

Businesses and national or public institutions producing taxable goods are required to pay a Value Added Tax (VAT) Return. However, diplomats and some NGOs are exempted from VAT.

It is the responsibility of taxpayers to submit a VAT form declaring the total value of purchases and sales for all goods. All VAT returns must be filed online.

The VAT tax rate is set at 15% for all taxpayers.

To access the VAT Return form, navigate to Tax Form.

Submit a VAT Return form

1. Verify that the values in the following fields are correct:
   • Tax Identification Number — automatically populated based on the selected TIN.
   • Taxpayer Name — automatically populated with the registered name associated with the selected TIN.
2. Select a date in the Period End Date dropdown list that shows all due dates of tax obligations associated with the entered TIN.
3. Add output tax items. The following are the two ways to add a withholding tax item:
   • Add an output tax item manually.
   • Upload a file by clicking the Output Upload Schedule button.
4. Add input tax items. The following are the two ways to add a withholding tax item:
   • Add an input tax item manually.
   • Upload a file by clicking the Input Upload Schedules button.
5. Click the Adjustment Justification button to select files to support your declared adjustments.
6. A Files button will be displayed. Click the Files button.
7. Review the selected files. To review an uploaded file, click .
   To delete an uploaded file, click .
8. Click Upload.
9. The VAT Payable/Refundable field is automatically populated with the difference between the Output Tax and Input Tax.
10. Choose whether you prefer your VAT refund to be carried forward to set off future liability.
11. Click Check Form to validate the filled-in form.
    If errors are found, an error message is displayed. Correct the errors before clicking Check Form again to enable the checkbox.
12. Tick the checkbox to confirm that the information you provided is true and correct. Checking the box will enable the Submit button.
13. Click Submit.

Add an output tax item manually

1. Click the Add button in the CALCULATION OF OUTPUT TAX (Sales, etc.) section. There is no limit to the number of rows.
2. An Add Entry popup window is displayed.
3. Enter valid values in the following fields:
   • Date
   • TIN
   • Company Name
   • Tax Invoice Number
   • Description of supplies
   • Exempt
   • Zero-rated exports
   • Zero-rated supplies (excl. exports)
   • Standard rated
   • Adjustment-change in use
   • Adjustment-other
   • VAT (15% standard rate)
   • Total invoice amount
4. Click the Save button.

Once you have added an item, it will be displayed in a table. Each item will have its own row, displaying important information. To edit the details, click . To remove an item, click .

Add an input tax manually

1. Click the Add button in the CALCULATION OF INPUT TAX (Purchases, etc.) section. There is no limit to the number of rows.

   

   

2. An Add Entry popup window is displayed.

3. Enter valid values in the following fields:

   • Date
   • TIN
   • Name
   • Tax Invoice Number
   • Description of supplies
   • Exempt
   • Zero-rated
   • Unregistered
   • Standard-rated domestic supplies
   • Standard-rated imports (on which VAT has been paid or deferred)
   • Adjustment-change in use
   • Adjustment-other
   • VAT (15% standard rate)
   • Total invoice amount

4. Click the Save button.

Once you have added an item, it will be displayed in a table. Each item will have its own row, displaying important information. To edit the details, click . To remove an item, click .

Save a draft

You can now save a draft of the filled-out tax form by clicking the Save Draft button at any time before submitting it.