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NameDocumentation to be accompanied with Value Added Tax Refund Request made by Business Operators who have merged, separated, terminated or bankrupt businesses
DescriptionBusiness operators under the Value Added Tax system whose businesses are merged, separated, terminated or bankrupt shall submit the following accompanying documents depending on each of the following cases:
(i) For merging a business, it shall have a merging contract and certified documents from the relevant sectors;
(ii) For the separation of a business, it shall have a certified document of the separation of a business from the relevant sectors;
(iii) For the termination of a business, it shall have certified documents on the accurate and complete payment of obligations, certified document about the termination of a business from relevant sectors;
(iv) For the bankruptcy, it shall have a court decision or judgment and other relevant documents on the bankruptcy
Comments-
Validity From23-07-2014
Validity To31-12-9999
ReferenceArticle 28
StatusActive
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