VAEC2710 - Prime assessment procedures: Assessment not received by trader
For information about retired VAT systems, go to VAEC0150. For information about Making Tax Digital for VAT and ETMP processes, go to VAEC0200.
If a trader does not receive a prime assessment which has been issued to him
- suspend any recovery action
- prepare two copies on blank VAT151, VAT152 or VAT152A, using VISION computer system. The same form number should be used as the one originally issued to the trader
- prepare a covering letter using the specimen letter VAT(LC)24: Prime assessment not recieved, which is available on SEES
- send the letter and a copy of the assessment to the trader
- Endorse the office copy as indicated below and retain with the office copy of the assessment
- Allow the trader 30 days in which to render the return before commencing recovery action
Endorsement for the office copy of the letter, which is to be retained
바카라 사이트˜I certify that this is a true copy of a letter despatched today to the taxable person named thereon by posting it at [바카라 사이트¦..] Post Office, [town], in a pre paid envelope addressed to him/her at the address thereon.바카라 사이트™