Imports and removals from warehouse (Gate tax): control officer responsibilities
The VAT control officer’s main responsibilities are to;
- verify entitlement to recovery of import VAT as input tax;
- check overall credibility to ensure that all imported goods are included in a trader’s accounts and at their full value;
- ensure VAT is accounted for on imported services (“reverse charge”) associated with the importation of goods; and
- verify taxable supplies of goods on which VAT has not been accounted for because they are supplies in warehouse, and qualify for such treatment.