VCP11119 - Breach of VAT Regulatory Provisions: Why a penalty arises: Regulatory breaches - Exceptional claims and Bad Debt Relief
Regulation | Failure |
---|---|
Reg 111(4)/Section 69 (1) (d) | …to compile and preserve records as required to support a claim under regulation 111. |
Reg 171/Section 69 (1) (d) | …to repay the relevant amount to us. |