Breach of VAT Regulatory Provisions: Why a penalty arises: Regulatory breaches - Registration / deregistration
|Regulation/Section 69 reference||Failure to notify|
|Reg 5(1)/Section 69 (1) (d)||the registration particulars (including the declaration) required by the relevant registration forms (VAT 1,VAT2, VAT1A, VAT1B, VAT1C).|
|Reg 5(2)/Section 69 (1) (c)||in writing full particulars of a change in the name, constitution or ownership of a business or any other event which requires the variation of the register within 30 days of the event.|
|Reg 5(3)/Section 69 (1) (d||in writing|
- the date of cessation of making or intending to make taxable supplies
- relevant acquisitions or relevant supplies
the date the trader otherwise ceases to be registerable. Reg 10 (1) and 10(4)/Section 69 (1) (b by a VAT Representative that his appointment has taken effect or ceased to have effect.