Sales Tax Instructions

Sales Tax Instructions, 2009
C. B. R.‘s LEAFLET NO. 600/1/96, JUNE, 1996
SALES TAX STANDARD
INTRODUCTION
The Sales Tax Department is responsible for the Collection of Sales Tax. This
department is responsible for ensuring that the figures declared on Sales Tax returns are
accurate and that the correct amount of Sales Tax is paid at the right time. At the same
time, Sales Tax registered business are entitled to expect the department to be fair and
courteous and to avoid any necessary cost or disruption to their business.
NORMAL STANDARDS
You can expect the sales tax officials to:
-- be polite and considerate and deal discretely with your confidential tax affairs.
-- Provide you with clear and helpful information and to make sure that our forms
and leaflets are easy to understand and use;
-- give the name of a person to contact in all communications;
-- send a written reply to your letters within reasonable time, or
-- give you an explanation if there is a delay in answering your letter;
-- send a written reply within reasonable time of a complaint being received; or
-- if the matter is not resolved soon enough, we will tell you when you may expect
to know the outcome.
WHAT YOU CAN EXPECT FROM THE DEPARTMENT
If you are about to, or have recently set up in the business of export, import or
manufacturing; OR your business, etc., has become taxable on withdrawal of exemptions:
-- you should contact your Taxpayer Information Center. If you have any queries,
the Taxpayer Information Center will advise you and provide you a ―Sales Tax Pack‖
containing the forms you will need to complete and some information about Sales Tax;
-- our publications provide clear and accurate guidance and may well deal with
your particular query. The list of all our publications on particular aspects of Sales Tax is
given at the end of this leaflet. All our Sales Tax publications are freely available from
any Taxpayer Information Centre;
-- you must apply to register for Sales Tax if the turnover of your business is above
the specified threshold, and there are penalties if you do not do so. Our leaflet ―Should I
Be Registered For Sales Tax?‖ will help you to decide whether you need to be registered;
-- This leaflet will also explain how it might be of benefit to your business to
register voluntary. You may choose to apply for Sales Tax registration even if your
turnover is below the registration threshold.
Normally registration is a straightforward process and we will register your business
within a few weeks of receiving your application if the information supplied is complete
and accurate. However, if there are any problems we will write to you and give you the
name and telephone number of the officer dealing with your registration application.