- Failure to registered for VAT
- Failure to maintain proper records
- Failure to lodge VAT returns or there documents
- Giving misleading information
- Failure to notify the CG for a change in business or address
- Failure to apply to the CG for cancellation of registration
- Failure to provide VAT invoices, credit note, debit note as required by the law
- Failure to recover tax from a person holding money on behalf of a taxpayer
- Improper use of TIN
- Obstruction revenue officers in the performance of their duty.
