Refund Of Value Added Tax To Taxable (S.L. 406.10)

Sommaire

1. Art. 1 Citation and applicability.
2. Art. 2 Interpretation. Cap. 406.
3. Art. 3 Applicability. [
4. Art. 4 Non-applicability.
5. Art. 5 Refunds.
6. Art. 6 Personseligiblefor a refund.
7. Art. 7 Electronic refund application.
8. Art. 8 Contents of a refund application.
9. Art. 9 Goodsandservices description codes. [
10. Art. 10 Documents that may be required.
11. Art. 11 Description of business activity.
12. Art. 12 Language.
13. Art. 13 Corrections pursuant to deductible proportion adjustments.
14. Art. 14 Purchases eligible for refund.
15. Art. 15 Valid application.
16. Art. 16 Refund period.
17. Art. 17 Minimum refund amounts.
18. Art. 18 Circumstances applicable in the Member State of establishment.
19. Art. 19 Receipt of application. [
20. Art. 20 Additional information and further additional information.
21. Art. 21 Notifications following additional information requests.
22. Art. 22 Method of payment.
23. Art. 23 Refusal and appeal.
24. Art. 24 Recovery, administrative penalty and interest.
25. Art. 25 Account of adjustment of refund.
26. Art. 26 Interest due to applicant.
27. Art. 27 Interest calculation. [
28. Art. 28 Applications submitted before 1st January, 2010.