Where a person eligible for VAT fails to register, the Commissioner may register the person and charge VAT pursuant to section 34(6) and (7) of the VAT Act.

The Tribunal agreed with the Commissioner that if a person eligible for VAT fails to register then the Commissioner can register them and charge VAT in accordance with section 34(6) and (7) of the VAT Act, 2013. The Tribunal therefore found that the Commissioner acted lawfully in registering the Appellant for VAT but held that the action of backdating the VAT liabilities was unlawful. Having been registered and notified of its VAT obligations on 09.02.2019 and the Appellant having failed to appeal that decision, the Tribunal held that the Appellant became liable to pay VAT as from the month of March hence the Appellant was liable to pay VAT prospectively from 01.03.2019.