Sales Tax Instructions

Sales Tax Instructions, 2009
ONCE YOU HAVE REGISTERED :
-- you are responsible for collecting Sales Tax from your customers, for sending
your Sales Tax returns on time and paying any Sales Tax due. Late returns and payments
can attract penalties. You may also be liable to pay penalties and interest on incorrect
declarations of the amount the Sales Tax due;
-- if any refund is due to you, we aim to give it within 30 days of receipt of your
claim.
ROUTINE VISITS
We aim to visit your business within some months of registration for Sales Tax. This
will, however, depend on the availability of officers. From then on you can expect to be
visited from time to time by our officers; who will generally make and appointment at a
mutually convenient time. Officers will identify themselves on arrival at your premises.
Sometimes they will undertake surprise checks without any prior intimation. However, in
such an event, the visiting officer(s) will leave with you a written note showing his name,
designation, and duration of visit.
DURING THE VISIT OUR OFFICERS:
-- will need to see your records and accounts and ask you questions about your
business to check that Sales Tax returns which have been made are correct:
-- are not just looking for under-declarations of tax, they will also tell you if they
discover that you have over-declared the amount of tax due;
-- if time permits, will answer any questions, and resolve any points of difficultly
on your Sales Tax matters.
-- If you have any queries about a decision, which is made as result of a visit, our
officers will explain how the decision has been reached.
IF YOU WANT TO CONTEST A DECISION OR A PENALTY OR
ASSESSMENT:
-- you may file an appeal to the Collector (Appeals) and, in due course, to the
independent Sales Tax Appellate Tribunal. The Tribunal is inexpensive and accessible
and you do not need legal representation. You can find out about your rights of appeal,
including the type of decisions you can appeal against, from the leaflet ―Penalties and
Appeals‖ which is available from the Taxpayer Information Centers.
WHAT WE WILL DO IF THINGS GO WRONG
If you are unhappy with the way you have been treated you may complain in person, or in
writing, to the individual officer or to the officer‘s letter manager at your Local Sales Tax
Office. Your complaint will be investigated. We will try to send you a written report on
the findings of our investigations.
-- if you feel that your complaint has not been fully resolved you can write to the
head of your Local Sales Tax Office (the Assistant Collector), or the Collector.
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