Monthly VAT Return

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Text of Monthly VAT Return

Instruction Notes

Introduction - In pursuance of the provisions of section 31(1) of the Value Added Tax Act, (C required to lodge a tax return for each tax period with the Commissioner General within fiftee

Section 4(c) and 5(c) of The Value Added Tax Act requires any person receiving imp accordingly. For this purpose a person not registered for VAT shall use this return form. Such A, B, C, G, H, I and Schedule-1 only.

Penalty for failure to submit return shall not apply to non registered persons using this form t

Where to file: This form should be filed with your nearest Domestic Taxes office. For direct the URA toll free at 0800117000.

Heading: At the top of page 1 of the form enter the month and year to which this VAT Retu other pages, enter the taxpayer's legal name and TIN.

Section A-Taxpayer Information: In case your particulars have changed, please fill in the Individuals) or DT-1004 for non-individuals. Check box on line Number 3 should only be t under the VAT Act but have imported services from foreign suppliers on which VAT must sections 4 and 5 of the VAT Act. If you are registered for VAT and have imported services or n

Section B - Filing Status: If the branch is not registered with URA, please fill in the TIN Am Non registered persons are only expected to indicate the date of submission.

Section C - Sales (Goods and Services): Enter details of your sales where appropriate. R The VAT Act for what constitutes Exempt and Zero Rated Supplies. Attach schedules in should be only those on which VAT was charged.

For unregistered persons declaring VAT on imported services, enter details of transaction in 6

Section D - Purchases (Goods and Services): Enter details of your purchases where ap Schedules of The VAT Act for what constitutes Exempt and Zero Rated Supplies. Attach sc creditable purchases, indicate purchases on which VAT was not charged. Capital goods purc was charged.

Section E: This Section is only applicable to Investment Traders. Provide the details of impo in Schedule 2 and Administrative Expenses in Schedule 4.

Section F - Calculation of Input tax allowed: For a taxpayer dealing in standard rated it the same as in 17b or 24b (in the case of an investment trader).

The calculation of input tax credit allowed is only applicable to those persons dealing in Tax Compute the Input tax allowable using one of the methods shown in 27(a) and 27(b).

Apportionment of input tax as per Sec 28(7) (b) of the VAT Act, cap 349 is done as Input Tax Credit allowed using the normal Method of apportionment is VAT amount in 27 25. For Standard Alternative method, Input tax apportioned is the input tax not directly attribut Input Tax Credit allowed using Standard Alternative Method is amounts in 25 + 27b. o Note: you have to apply to URA to use the Standard Alternative Method of Apportionment.

Section G: Provide details of VAT withheld or paid in this section. If the space is not eno format.

Section H - Calculation of Tax Due: Enter details of Total Output Tax in the appropriat VAT due by deducting the Total Input Tax from The Total Output Tax. Note, the refund clai supplies is above shs 5 million unless you are an investment trader or dealing in zero rated s For unregistered persons declaring VAT on imported services, the total VAT payable is equal Section I Declaration: This return is not complete if not signed by an authorized person.

Schedules 1 - Output Tax Schedule for the Period: Enter details of sales made to VA sales made to final consumers to get grand total sales.

Non registered persons declaring VAT on imported services are expected to prepare a self invoice in the schedule. For excisable services VAT and Excise duty should be computed on the same taxable amo excisable goods or services, please compute VAT on A, ignore B and the total column.

Schedule 2 - Input Tax Schedule for the Local Purchases: Enter details of purchases on

Schedule 3- Input Tax Schedule for the Imports Enter details of Excisable and Non excisable purchases from foreign suppliers (exporters) a Importation. If no excise duty has been charged, ignore that column (B).

Schedule 4 - Administrative Expenses: Enter only details of administrative related expen Note: For all Schedules above, provide soft copies.

Schedule 3- Input Tax Schedule for the Imports Enter details of Excisable and Non excisable purchases from foreign suppliers (exporters) a Importation. If no excise duty has been charged, ignore that column (B).

Schedule 4 - Administrative Expenses: Enter only details of administrative related expen Note: For all Schedules above, provide soft copies.

Additional Information and Questions: Complete instructions regarding return filing of v Returns Guidelines. Specific questions can also be directed to URA representatives by calling

SECTION A-F Sno SECTION G-I Sno SECTION G-II Sno Section H Sno SCHEDULE 1 Sno SCHEDULE 2 Sno

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1 SCHEDULE 3 Sno SCHEDULE 4 Sno

30 TOTAL

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Invalid Total.

Error Description Amount (9a + 11a + 14a + 15a) in section D : 350, must match with total Amount in Schedule 2:Input Tax Schedule for the Local Purchases.

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Return DetailsTIN* $ Return period From date* . Return period To date* .

Return Details

Monthly Value Added Tax Return

(This Form will be used by all individuals who are registered for VAT under The VAT Act, Cap 349. To be completed and submitted by the 15th of the month following the period of return You will incur a penalty if you fail to submit a return.)

Section A - Taxpayer InformationIn case you are not registered for VAT and you intend to declare VAT on imported services, (If YES then complete section C, G, H and Schedule-1 only.)* Are you an Investment Trader? (If Yes, completesection B, E, F and H)(If No, complete B, C, D, F, G and H sections)* Do you intend to file a NIL return? (If Yes, complete Section B and H only)* Bank (Mandatory in case of Refund) Bank Branch Account Number (Only UGX Accounts)

Section B - Filing Status1) Whether Original Return or Amended Return Nature of Sales 1) Zero Rated Sales - Local 2) Zero Rated Sales - Exports 3) Exempt Local Sales 4) Standard Rated Sales 5) Capital Goods sold (Business Assets) 6) Imported Services 7) Adjustment of output tax 8) Total Output Tax [4b+5b+6b+7b] Nature of Purchases 9) Zero Rated Purchase - Local. 10) Zero Rated Purchase - Imports. 11) Standard Rated Purchases - Local 12) Standard Rated Purchases Imports 13) Administrative Expenses ORIGINAL

Section C - Sales (Goods and Services)Amounts(a)

Section D - Purchases (Goods and Services)Amounts(a)

14) Capital Goods bought (Business Assets) 15) Imported Services 16) Adjustment of Input tax 17) Total Input Tax (11b+12b+13b+14b+15b+16b) Nature of Purchases. If Other (Specify) 18) Land and Site Development 19) Building and Civil Works 20) Plant and Machinery Equipment 21) Pre-Operating Activities 22) Administrative Expenses 23) Others (Specify) 24) . Total input Tax [18b+19b+20b+21b+22b+23b]

Section E - For Investment Trade

Section F - Calculation of Input Tax allowedInput tax credit disallowed 25) Input Tax directly attributable to Taxable Sales 26) Input Tax directly attributable to Exempt Sales (disallowed) 27) Apportionment (Required if 25+26 is not equal to 17(b), then apportionment is required) Are you using the Standard Alternative method of apportionment of input tax for this period? Input tax allowed (if 27 is "YES" then standard alternative method then b) Standard Alternative Method of apportionment [(17b-2526)x(1a+2a+4a+6a)/ (1a+2a+3a+4a+6a)] or if "No" then a) Normal Method of apportionment [ [17b]x(1a+2a+4a+6a)/ (1a+2a+3a+4a+6a)] 28) Input Tax Credit Allowed Input tax credit disallowed

x Return

Form DT-2031 Toll Free Number 0800117000

ed for VAT under The VAT Act, Cap month following the period of return.

Version 8.0

(Goods and Services)Rates (in %) 0 0 18 18 18 VAT(b= a x rate)

0.00 0.00 0.00 0.00

ses (Goods and Services)Rates (in %) VAT(b= a x rate)

18 18 18

0.00 0.00 0.00

18 18

0.00 0.00 0.00

n E - For Investment Traders onlyAmounts Rates (in %) 18 18 18 18 18 18

] Input tax credit allowed

ut Tax allowed

0.00 0.00

0.00

VAT (Amount x Rates) 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Section G - Detail of VAT Withheld and Paid. Part - I) Detail of VAT WithheldPayment Voucher Number Date of payment VAT Withheld (Ugx)

29) Total

0.00

Section G - Detail of VAT Withheld and Paid Part - II) Detail of VAT PaidPayment Registration number Date of payment VAT paid (Ugx)

30) Total 31) Total VAT Paid/Withheld (29+30)

0.00 0.00

Section H - Calculation of Tax Due32. Total Output Tax [8] 33. Input Tax Allowed [28] 34. Offset brought Forward 35. Total VAT Payable [32-33-34] 36. Total VAT Paid [31] 37. Net VAT Payable/Claimable [35-36] 3