Front Matter
Author:
Mario Pessoa
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Artur Swistak https://isni.org/isni/0000000404811396 International Monetary Fund

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Muyangwa Muyangwa
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Virginia Alonso-Albarran
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Title Page

Fiscal Affairs Department

How to Manage Value-Added Tax Refunds

Prepared by Mario Pessoa, Andrew Kazora Okello, Artur Swistak, Muyangwa Muyangwa, Virginia Alonso-Albarran, and Vincent Koukpaizan

INTERNATIONAL MONETARY FUND

Copyright Page

©2021 International Monetary Fund

Cover Design: IMF Creative Services

Composition: The Grauel Group

HOW TO NOTE

Fiscal Affairs Department

How to Manage Value-Added Tax Refunds

Prepared by Mario Pessoa, Andrew Kazora Okello, Artur Swistak, Muyangwa Muyangwa, Virginia Alonso-Albarran, and Vincent Koukpaizan

Names: Pessoa, Mario. | Okello, Andrew Kazora. | Świstak, Artur. | Muyangwa, Muyangwa. | Alonso-Albarran, Virginia. | Koukpaizan, Vincent de Paul. | International Monetary Fund. Fiscal Affairs Department, issuing body. | International Monetary Fund, publisher.

Title: How to manage VAT refunds / prepared by Mario Pessoa, Andrew Kazora Okello, Artur Swistak, Muyangwa Muyangwa, Virginia Alonso-Albarran, and Vincent Koukpaizan.

Other titles: How to notes (International Monetary Fund)

Description: Washington, DC : International Monetary Fund, 2021. | April 2021. | Includes bibliographical references.

Identifiers: ISBN 9781513577043 (paper)

9781513577050 (Web PDF)

9781513577067 (ePub)

Subjects: LCSH: Value-added tax. | Tax refunds.

Classification: LCC HJ5711.P47 2021

DISCLAIMER: Fiscal Affairs Department (FAD) How to Notes offer practical advice from IMF staff members to policymakers on important fiscal issues. The views expressed in FAD How to Notes are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

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Contents

  • Abbreviations

  • 1. Introduction

  • 2. VAT Refunds: A Primer

  • 3. What Do VAT Refund Levels Reveal?

  • 4. VAT Refund Management Framework

  • 5. Conclusions

  • Annex 1. A Framework for VAT Refund Management

  • References

Abbreviations

ATO

Australian Tax Office

AVS

Automated VAT System

CIAT

Inter-American Center of Tax Administrations

CIP

Compliance Improvement Plan

GFSM

Government Finance Statistics Manual

GRS

Georgia Revenue Service

ISORA

International Survey on Revenue Administration

OECD

Organisation for Economic Co-operation and Development

PFM

Public Financial Management

RA-GAP

Revenue Administration Gap Analysis Program

RST

Retail Sales Tax

SNA

System of National Accounts

TADAT

Tax Administration Diagnostic Assessment Tool

TSA

Treasury Single Account

VAT

Value-Added Tax

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How to Manage Value-Added Tax Refunds
Author:
Mario Pessoa
,
Andrew Okello
,
Artur Swistak
,
Muyangwa Muyangwa
,
Virginia Alonso-Albarran
, and
Vincent de Paul Koukpaizan