The object of the Bill is to ament the value Added Tax Act so as to--

(a) revise the due date for the submission of the Value Addded Tax return from the 16th to the18th of the month;

(b) provide the due date for the submission of the withholding Value Added Tax return;

(c)provide penalties for the failure to issue a tax invoice by a supplier or to furnish records for inspection; and

(d) to provide the matters connected, with or incidental, to the foregoing.