What are procedures to be followed?
On line submission of VAT returns
require the following steps:
Register for Electronic Filing:
In order to file returns electronically to TRA, the VAT registered taxpayer will be required to click on the e-filing hyper link. This will take the taxpayer to the e-filing System linkage.
The taxpayer (Individual and Entity) will have to register into the System on initial access and will be given an Electronic Filer Identification Number (e-fin).
The taxpayer will further be issued with an initial password to facilitate creation of his/her own password, login and filing of returns.
Signature of an individual filing the return electronically:
Since the requirement to sign the return is mandatory and taking into consideration that the return shall be filed electronically. The e-filer’s signature shall automatically be retrieved from the Automatic Finger Identification System (AFIS) where the filer’s signature was captured when the e-filer was requesting from TRA on one of the following services:
Application for driver’s license
Registration of a motor vehicle
Normal application of TIN for any other business
The tax identification number (TIN) is required before you start the VAT e-filing process. TIN is an 11-digit number furnished by the state tax department. This number helps to track any payments or e-payments made and previously filed returns.
You should have the user ID and password received from the Tax Directorate office. In case this is your first VAT payment, you will have to change your password before you can proceed. Without these, no user can log in and pay his/her VAT return online.
All state tax departments have issued software for e-filing of VAT returns. A download option for this client software can be found once you have logged in the online portal. This software accepts the data for the e-filing of return and processes it into XML. This can be later uploaded to the online portal of the Directorate of Commercial Taxes of the state you’re in.
You will obviously need the details and challan numbers of the VAT receipts, against which you have made payment or e payments in the previous month.