Is VAT payable upon actual reciept of money or upon supplying the services?

asked Aug 24, 2017 in VAT by Mark

1 Answer

0 votes
answered Aug 24, 2017 by Visio (4,210 points)
Is it upon the supply as defined in time of supply unless otherwise approved by commissioner general

SEC 23:

Provided however that, the Commissioner-General may direct such person to account for tax on a payment basis on such conditions as may be specified by him on an application made in that behalf by a registered person.