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A separate refund claim must be submitted for each period in which there is a refundable credit balance of VAT.
In addition to the particulars of the VAT taxable person, the refund claim must state the VAT period to which the claim relates and the reason why there is a refundable credit balance.
Information and documents required When is a claim for a VAT refund disregarded? How are approved VAT refunds refunded? Taxable person's rights
13/04/2021 10:49:20 AM