The Office of the Commissioner for Revenue has embarked on an exercise to align VAT periods with the Recapitulative Statement reporting periods, with VAT periods being changed to calendar quarters. Qualifying VAT numbers which previously had a period ending May 2023 have now been moved to June 2023 (with the VAT return for the period due on 15.08.2023). Taxpayers are being notified accordingly.
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Alignment of VAT Return and Recapitulative Statement periods
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