Appeals

Commentary – VAT Reporter ¶60-590

Breach of regulations, review of penalty

Commentary – VAT Reporter ¶60-600

Budget notice

Commentary – VAT Reporter ¶60-590

Circumstances leading to

Commentary – VAT Reporter ¶60-590 ; VAT Reporter ¶60-591

Commencement

Commentary – VAT Reporter ¶60-590

Company director's liability

Commentary – VAT Reporter ¶60-591

Contravention of relevant rule

Defence

Commentary – VAT Reporter ¶60-593

Generally

Commentary – VAT Reporter ¶60-593 ; VAT Reporter ¶63-950

Time limit for penalty

Commentary – VAT Reporter ¶60-593

Voluntary disclosure

Commentary – VAT Reporter ¶60-593

Warning letter sent to taxpayer

Commentary – VAT Reporter ¶60-593

Criminal proceedings

Commentary – VAT Reporter ¶60-590

Customs warehousing

Commentary – VAT Reporter ¶63-840

Customs' publication

Commentary – VAT Reporter ¶60-590

Demands

Commentary – VAT Reporter ¶60-597

Free zones

Commentary – VAT Reporter ¶63-830

Generally

Commentary – VAT Reporter ¶60-590 ; VAT Reporter ¶60-591

Importers

Commentary – VAT Reporter ¶63-950

Non-deductible for direct tax purposes

Commentary – VAT Reporter ¶60-590

Penalty cut

Commentary – VAT Reporter ¶60-595

Review of decision

Commentary – VAT Reporter ¶60-600

Time limit for assessment

Commentary – VAT Reporter ¶60-590