VAEC2900 - Section 73(1) and 73(2) assessments: Contents page

For information about retired VAT systems, go to VAEC0150. For information about Making Tax Digital for VAT and ETMP processes, go to VAEC0200.

  1. VAEC2910
    Introduction
  2. VAEC2920
    Explanation of the law
  3. VAEC2930
    Definition of underdeclaration and over declaration
  4. VAEC2940
    Distinction between the two
  5. VAEC2950
    Definition of underpayment and overpayment
  6. VAEC2960
    Distinction between tax declared and tax paid
  7. VAEC2970
    Inaccuracies and amendments to potential lost revenue (PLR)
  8. VAEC2980
    Interrelated errors
  9. VAEC2990
    Evasion
  10. VAEC3000
    Establishing the basis for assessment
  11. VAEC3010
    Arrears, tax inclusive or tax exclusive
  12. VAEC3020
    Tax incorrectly invoiced
  13. VAEC3030
    Retail schemes involved
  14. VAEC3031
    Trader has used a scheme for which they are not eligible
  15. VAEC3032
    Trader changes a scheme without authority
  16. VAEC3033
    Trader operates an eligible retail scheme
  17. VAEC3040
    Allowance for input tax
  18. VAEC3050
    Use of annual accounts