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Unified application form for the application of the declarative procedure for VAT and excise refunds

The Federal Tax Service of Russia has developed a new unified application form for applying the declarative procedure for tax (excise) reimbursement ( letter of the Federal Tax Service of Russia dated April 20, 2023 No. ЕА-4-15/5128@ ). Such an application is submitted only in electronic form, but taxpayers located on the territory of the DPR, LPR, Zaporozhye and Kherson regions can submit an application to the tax authorities both in electronic form and on paper.

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