Statement of Information to be submitted by a VAT exempt body or person
In accordance with the Ninth Schedule to the VAT Act, exempt bodies or persons are exempted from payment of VAT in respect of specified goods and services.
An exempt body or person is required by MRA to submit a Statement of Information on a monthly/quarterly basis of the supplies made to him and on which exemptions have been granted, stating the name of the supplier, description of the goods/services supplied, BRN of supplier, value of the supplies and amount of VAT exempted.
Submission of the Statement of Information
The MRA has implemented an electronic system with a view to facilitate the submission of the Statement of Information. The file containing the required information can be submitted on the e-filing facilities put in place by the MRA manually or by uploading a CSV file. In order to access this e-filing platform, the exempt person should use his existing credentials i.e Tax Account Number (TAN) and password.
Deadline for filing a Statement of Information by a VAT exempt body or person
The deadline for the submission of the Statement of Information for a particular month/quarter is on or before the end of the following month.
the Statement of Information for the month ending 31 October 2023 should be submitted by 30 November 2023.
the Statement of Information for the quarter ended of 30 September 2023 should be submitted by 31 October 2023
It is recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file the Statement of Information.
Please ensure that email address and telephone number are provided as they will be used by MRA to communicate with the exempt bodies or persons.
On successful submission of the statement of information, an acknowledgement ID will be displayed on your screen, followed by an email confirming same. If you have not received an acknowledgement ID, the submission is incomplete. Please ensure to correctly submit your Statement of Information.
e-Filing of Statement of Information by a VAT exempt body or person
Where the exempt body or person is using the CSV template to submit the monthly/quarterly return, the Statement of Information should be in the following CSV file format: