VALUE ADDED TAX - Position of the law on liability of a company/tax payer who is liable to collect VAT and remit same to the Federal Government where it merely issued invoice to its customers but failed to ensure payment of same
HELD:
"It is apparent from the record that the Appellant, under this issue, seems to be contesting majorly the imposition, by the Tax Tribunal, of the VAT and penalties for late returns thereon.
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Published in: Taxation
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