Name | Eligibility for Value Added Tax Refunds for exporting Business Operators |
---|---|
Description | Business 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 documents; (iv) Comply with accurate and complete filing [and] payment regimes of Value Added Tax in accordance with this Law and relevant regulations |
Comments | - |
Validity From | 23-07-2014 |
Validity To | 31-12-9999 |
Reference | Article 26 |
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 |