Value Added Tax Consolidation Act 2010 section 77A

Adjustments to returns

Section 77A sets out the rules that apply when an accountable person makes an adjustment to a VAT return that has already been submitted to the Collector-General.

• Where an accountable person corrects, replaces, or supplements a VAT return already filed under section 76 or 77, the adjustment is treated for all VAT purposes as if it were itself a return required to be furnished under those provisions.
• All VAT legislation applies to the adjustment in the same way as it applies to the original return, including penalty, interest, and compliance provisions.
• Where the adjustment results in a VAT overpayment, it is automatically deemed to be a claim for a refund of tax under section 99.
• Refund claims arising from return adjustments are subject to the four-year time limit and other conditions that apply to VAT refunds generally.