No, we can’t use VAT credit to reduce levies.  The VAT act specifically states in section 48 (1), that a taxable person may deduct input tax from output tax (thus, 12.5% of the payable amount not the levies).  In a situation where the credit excess shall be credited by the Commissioner General to the taxable person where there is a proof of excess taxes paid which led to a credit position, there is no provision for that in the VAT returns forms.