Claim of input tax paid on goods imported
Section 18(1)(a)(ii) of the Value Added Tax Act, 2000 (Act No. 10 of 2000), as amended, (“the VAT Act”)
This practice notes serves to clarify when input tax paid on goods imported in the furtherance of a taxable activity carried on by a registered person may be claimed and included in the VAT Return.
Section 18(1)(a)(ii) of the VAT Act provides as follows: