Question: The person who is not VAT registered but issues a VAT invoice shall be subjected to the
following consequences, except:
all sales would be subjected to the 12% VAT the person would not be allowed to claim any input VAT on his sales the person would be subjected to a surcharge of 50% on all his sales imprisonment for a period not exceeding 1 year for issuing false receipts
Services Rendered by Banks, Non-Bank Financial Intermediaries Generation, Transmission and Distribution of Electricity Services Rendered by Professionals Such As Cpas, Physicians and Lawyers