VAT Refunds Manual: Main Contents

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VR1000

Introduction to VAT refunds

VR2000

Claims for overdeclared output tax

VR3000

Unjust enrichment

VR6000

Late claims for input tax

VR7000

Four year cap - other provisions

VR8000

Set-off and net-off

VR9000

VAT refund claims appeals

VR9500

Statutory Interest and ex-gratia payments