Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698837891258.pdf (Saint Kitts and Nevis)
SAINT CHRISTOPHER AND NEVIS INLAND REVENUE DEPARTMENT OBJ-003 NOTICE OF OBJECTION FOR VALUE ADDED TAX (VAT) Note: The registered taxpayer or appointed representative can object to a decision.

Please complete all Sections, or your objection will not considered.

The Value Added Tax Act No.

3 of 2010 Section 64 has more information about objections.

You can view it on our website at http://sknvat.com/tax-library/vat.

SECTION 1 - TAXPAYER IDENTIFICATION VAT REGISTRATION NO.

: TAXPAYER NO.
: TAXPAYER NO.

: LAST NAME: MIDDLE NAMES: OR COMPANY NAME: MAILING ADDRESS: CITY / TOWN / VILLAGE: COUNTRY: SOCIAL SECURITY NO.

: FIRST NAME: STATE: CODE: HOME PHONE: WORK : MOBILE : E-MAIL ADDRESS: SECTION 2 - OBJECTING TO AN ASSESSMENT (Attach a copy of the assessment) ASSESSMENT PERIOD: ASSESSMENT NO.

: ASSESSMENT DATE: / DAY / MONTH / YEAR / SECTION 2.1 - ASSESSMENT LINES Select the reasons for objection by checking the box or boxes relevant to your situation.
If none of the options listed are appropriate, please provide a letter explaining your objection.
(100) Standard rated supplies (Sales) -VAT Inclusive (225) VAT adjustments (105) Accommodation, Tour and/or Restaurant (Sales) (300) Tax payable for this period (110) Zero rated supplies (Sales) (305) Credit for this period (115) Exempt supplies (Sales) (310) Credit brought forward from previous period (125) VAT payable on Standard Rated Supplies (320) Tax Due (130) VAT on Accommodation,Tour /or Restaurant Supplies (325) Credit to Carry Forward (135) VAT adjustments (400) Penalty for Late Filing (200) Value of all imports and customs charges (405) Penalty for Late Payment (205) Value of all local purchases (410) Interest Due (215) VAT paid on imports (420) Total Tax, Penalties Interest Due (220) VAT paid on local purchases PAGE 1 OF 2 SECTION 3 - OBJECTING TO A DECISION (Attach a copy of the decision) DECISION DATE: ASSESSMENT NO.
: ASSESSMENT PERIOD: ASSESSMENT DATE: SECTION 3.1 - ASSESSMENT LINES Select the reasons for objection by checking the box or boxes relevant to your situation.

If none of the options listed are appropriate, please provide a letter explaining your objection.
(A) Application for Registration (B) Cancellation of Registration (C) Extension of time to file (D) Extension of time to pay (E) Civil Penalties (G) Refund of Tax (F) Payment of a Security Deposit (H) Basis used to determine the amount of Input tax allowed.

(I) The decision requiring a person to file an additional or another return (J) A decision made by the Appeals Commission in relation to accepting an objection after the required time (30 days).
(K) A decision made by the Comptroller in relation to accepting an objection after the required time (30 days).

(L) The appointment of a representative for a taxable person for the purposes of Section 69 of the VAT Act 2010 (M) Other.

Specify Section of Act.


SECTION 4 - REASONS FOR OBJECTION (Provide details and attach supporting documents) 1: 2: 3: 4: SECTION 5 - LATE OBJECTION (If your objection is late, that is more than thirty (30) days from the date shown on the decision letter or notice, explain why) 1: 2: 3: 4: SECTION 6 - DECLARATION I declare that the information given on this form is to the best of my knowledge and belief true and correct and that I have the authority to disclose the information provided.
I understand that the Saint Christopher and Nevis Inland Revenue Department reserves the right to review and adjust or reassess the information provided for a period of up to six years and the individual/ company and/or their representatives will be held responsible for (i) understating, overstating or omitting data and (ii) the payment of any fees fines and penalties associated with their actions, as defined under the Tax Administration and Procedures Act, The Perjury Act and The Value Added Tax Act, which will affect the past, current and any subsequent tax related assessment.
Please be aware that a person who makes a false declaration commits an offence under Section 5 of the Perjury Act, 2005 of the laws of Saint Christopher and Nevis and that person is liable to a fine of thirty-thousand ($ 30,000.00) dollars or imprisonment for a term of seven (7) years.

SIGNATORY FULL NAME: SIGNATURE OF TAXPAYER / REPRESENTATIVE PAGE 2 OF 2 / / DAY / MONTH / YEAR