Name | Documentation to be accompanied with Value Added Tax Refund Request made by Business Operators who have merged, separated, terminated or bankrupt businesses |
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Description | Business 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 From | 23-07-2014 |
Validity To | 31-12-9999 |
Reference | Article 28 |
Status | Active |
Measure Type | Other measures |
Agency Name | Ministry of Finance |
Legal Document | Law on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014 |