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VAT Refunds

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Source: VAT Refunds : A Review of Country Experience

Volume/Issue: 2005/218

Series: IMF Working Papers

Author(s): Graham Harrison , and Russell Krelove

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2005

ISBN: 9781451862379

Keywords: VAT, VAT refund, Refund claim, VAT audit, tax administration, tax administrations, tax authorities, tax authority, Business Taxes and Subsidies including sales and value-added (VAT),

A key feature of the invoice-credit form of value-added tax (VAT) is that some businesses- notably exporters-will pay more tax on their purchases than is due on their sales, and so can seek refunds of excess credit...

VAT Refunds
			: A Review of Country Experience

VAT Refunds : A Review of Country Experience »

Volume/Issue: 2005/218

Series: IMF Working Papers

Author(s): Graham Harrison , and Russell Krelove

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2005

DOI: http://dx.doi.org/10.5089/9781451862379.001

ISBN: 9781451862379

Keywords: VAT, VAT refund, Refund claim, VAT audit, tax administration, tax administrations, tax authorities, tax authority, Business Taxes and Subsidies including sales and value-added (VAT),

A key feature of the invoice-credit form of value-added tax (VAT) is that some businesses- notably exporters-will pay more tax on their purchases than is due on their sales, and so can seek refunds of excess credit...