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Tax Appeals Tribunal rules on input tax relief relating to change in VAT status

The Tax Appeals Tribunal (“Tribunal”) on 9 July 2020 pronounced itself on input Value Added Tax (“VAT”) relief claims arising from change in VAT status of supplies, from exempt to taxable, in Tax Appeal No. 86 of 2018 and Tax Appeal No.97 of 2018.

In its decision, the Tribunal held that Section 18(1) of the VAT Act, 2013 applies to input VAT incurred for making taxable supplies, including capital goods held at the time of change in VAT status. Further, the Tribunal held that for the input VAT to be eligible for relief, the same should not be expensed for income tax purposes in order to avoid double relief under tax laws.

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Tax Appeals Tribunal rules on input tax relief relating to change in VAT status

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