Sales Tax Instructions

Sales Tax Instructions, 2009
If you are not required to register for Sales Tax because, for example, your turnover is
below the threshold, you may still apply to be registered.
This is called Voluntary Registration.
If your application is accepted, you must start charging Sales Tax at the applicable rate on
the taxable goods you supply. You will be required to submit monthly returns & account
for Sales Tax that you have charged, but you may claim a deduction for any Sales Tax
you pay on certain purchases as set out in the Sales Tax Act, 1990.
How do I register?
To register you must complete the application for registration. You can get a copy of this
form from your local Sales Tax office.
When your application has been processed, you will be allocated a registration number
with certificate. You should display this number on all your invoices, returns and all
correspondence with the Collectorate.
From what date will I be registered?
The registration will be effective from:
• the date of commencement of a new business
• the date of the transfer of a going concern
• the date of receipt of the application, where the application is made
within 30 days of becoming liable.
Can a registered person claim input tax?
Yes. A registered person is allowed the facility of input tax adjustment subject to the
rules set out in the Sales Tax Act, 1990.
Compulsory registration
In some circumstances, the Collector of Sales Tax may consider compulsory registration
where there is good reason to believe that a business should be, but has not been
registered.
In the case of compulsory registration you have the right to appeal against the Collector‘s
decision.
Goods & Services liable to Sales Tax.
What are goods?