Unpaid VAT must be paid. RJSC
April 24, 2021.
On April 20, 2021, RJSC published a notice (undated) about the payment of outstanding VAT for services received from RJSC from 2014-15 to 2017-18. During this period, despite the fact that the VAT Act 1991 and VAT Rules 1991 provided for VAT on RJSC’s services, RJSC did not apply VAT on their machine-generated payment slip. It is important to note that anyone who (was and is) preparing and filing a company’s return cannot generate a payment slip or enter the amount themselves. The RJSC-implemented system generates the payment slip (along with the amount). As a result, it was RJSC’s own oversight.
RJSC also published a list of each company’s overdue VAT. According to the warning, unless enterprises pay the owing VAT, RJSC would not supply them with any more services.