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NameEligibility for Value Added Tax Refunds for Businesses which have been terminated
DescriptionBusiness Operators who are Value Added Taxpayers whose businesses have been terminated may be eligible for Value Added Tax Refund, should they have the required certified documents on the accurate and complete payment of obligations, certified document about the termination of a business from relevant sectors.
In instances of bankruptcy, it is required to have case files and a court decision on the bankruptcy of the enterprise
Validity From23-07-2014
Validity To31-12-9999
ReferenceArticle 26
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