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NameEligibility for Value Added Tax Refunds for exporting Business Operators
DescriptionBusiness operators who are Value Added Taxpayers that export goods and services to foreign countries may be eligible for a Value Added Tax Refund should they
(i) Keep accounts in accordance with the Accounting Law;
(ii) Issue invoices in accordance with the Decreed on Invoices;
(iii) Possess accurate and complete transaction contract, export certified
(iv) Comply with accurate and complete filing [and] payment regimes of Value Added Tax in accordance with this Law and relevant
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