VAT Collection
VALUE-ADDED TAX CONSOLIDATION ACT Part 12 Refunds and Repayments of Tax (ss. 99-105) 99. General provisions on refund of tax. (1)Subject to subsections (2) and (3), where in relation to a return lodged under Chapter 3 of Part 9 or a claim made in accordance with regulations, it is shown to the satisfaction of the Revenue Commissioners that, as respects any taxable period, the amount […]