Rule 39

(1) Where any return submitted is apparently incomplete or incorrect, the jurisdictional Local VAT officer or VAT sub-officer shall issue a notice in Form VAT 150 requiring the dealer to submit a complete or correct return within ten days of issue of the notice.

(2) Any dealer not submitting a complete or correct return within the time specified under sub-rule (1), shall be liable to a penalty under section 72 and any interest due.