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NameDocumentation to be accompanied with Value Added Tax Refund Request made by Business Operators under the Value Added Tax System
DescriptionBusiness operators under the Value Added Tax system, requesting a refund of Value Added tax shall submit the following supporting documents with their request:
A Value Added Tax Refund Request Form as prescribed by the Ministry of Finance;
(i) Value Added Tax Return of the month requested for refund;
(ii) Receipts from the treasury or (original) debit statement from the banks
certifying the payment of Value Added Tax of the month claiming for
(iii) A compilation table on the use of invoices for outputs and inputs for the
period of requesting for refund according to a prescribed Form provided by
the Ministry of Finance;
(iv) Invoices, import and export certificates;
Non-official Translation
(v) Goods and service transaction contracts.
Validity From23-07-2014
Validity To31-12-9999
ReferenceArticle 28
Measure TypeOther measures
Agency NameMinistry of Finance
Legal DocumentLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014
This measure applies to Service