The amount of penalty is the same as the VAT evaded or sought to be evaded (VATA 1994, former s. 60(1) and (3)). This is the aggregate of the falsely understated output tax and falsely claimed input tax, except when the evasion concerns refunds under VATA 1994, s. 13(5), 35, 36, 39 or 40 and former VATA 1983, s. 22. In these cases, the VAT evaded is the amount of the falsely claimed repayment (VATA 1994, s. 60(2)).

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