What is the general requirement for businesses wishing to reclaim input tax?

To reclaim input tax, businesses must maintain proper invoices or receipts. This requirement is grounded in the principle that businesses need to demonstrate their right to input tax recovery, which is facilitated by having valid documentation. These documents serve as evidence of the tax paid on purchases and are necessary for establishing the eligibility for reclaiming the VAT incurred in the course of business activities.

Proper invoices must typically include specific details such as the supplier's VAT registration number, the total amount charged, the VAT amount, and an accurate description of the goods or services provided. In the absence of such documentation, businesses may not be able to substantiate their claims for input tax recovery during tax assessments or audits.

While other options might have specific relevance in different contexts, they do not pertain to the fundamental requirement for reclaiming input tax. For instance, proving charity contributions is not related to input VAT claims, and neither selling exclusively to other businesses nor withholding payments from customers is a requirement for reclaiming input tax. Thus, maintaining the appropriate invoices or receipts is the correct and essential requirement for reclaiming input tax.