- Refund of VAT is applicable in certain cases
- Tax previously paid on exported goods and services
- Tax collected by mistake
- Tax paid on buses and passenger cars if used for the licensed activity of the establishment
- Tax borne by a non-resident registered under the simplified supplier registration system for activities within the country
- Credit balance exceeding six consecutive tax periods in specific situations
- Difference in tax rate between inputs and outputs
- Accumulation of tax on inventory in the registrant’s account
- Sales to exempt entities legally allowed to deduct tax on taxable goods and services inputs
- Supporting documents and FAQs on VAT refund procedures are available online
Source: facebook.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
