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How to file your returns – MCA Guide
- The standard Tax Period applicable to a Taxable Person shall be a period of three calendar months ending on the date that the FTA determines.
- The FTA may, at its discretion, assign a different Tax Period, other than the standard one, to a certain group of Taxable Persons
- In some cases businesses may be required to file VAT returns on a monthly basis)
- Where a Taxable Person is assigned the standard Tax Period, he may request that the Tax Period ends with the month as requested by him, and the FTA may accept such a request at its discretion
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- The VAT Return must be received by the FTA no later than the 28th day following the end of the Tax Period concerned or by such other date as directed by the FTA.
- Where a payment is due to the FTA, it must be received by the FTA by the same deadline.
- Where the due date for the submission of the VAT Return and the corresponding payment falls on a weekend or a national holiday, the deadline for filing the VAT Return or making a payment is extended to the first business day thereafter.
- No business transaction, requirement to submit nil return