A valid NOTICE OF VAT ASSESSMENT has to contain the following mandatory requirements in terms of section 28(5) of the Value Added Tax Act No.9 of 2001;
- The value added tax payable,
- The date the value added tax is due and payable, and
- The time, place, and manner of objecting to the assessment.
Any notice of assessment falling short of any of this requirements is invalid and can be set aside on review by the ordinary Courts of the land. See in this regard the case of BKB Limited v Commissioner of Value Added Tax (CIV/APN/245//18 LSHC 27(06June 2019) High Court decision available on Leslii; BKB Limited v Commissioner of Value Added Tax (CIV/APN/245/18)  LSHC 27 (06 June 2019); | Lesotho Legal Information Institute (lesotholii.org) and the Commissioner of Value Added tax v BKB Limited (C of A (CIV) 37/19)  LSCA 46 (01 November 2019) Court of Appeal decision available on Leslii: Commissioner of Value Added Tax v BKB Limited (C of A (CIV) 37/19)  LSCA 46 (01 November 2019); | Lesotho Legal Information Institute (lesotholii.org).
In issuing the Notice of Assessment, the Commissioner exercises administrative powers hence the Notice of assessment is reviewable on any procedural grounds before Ordinary Courts and not before the Tax Tribunals.
Prepared by: Department of Research and Litigation, Sello Mafatle Attorneys