Refund entitlement for notified international and diplomatic entities allows recovery of taxes paid on specified supplies, subject to conditions. Section 55 authorizes the Government, on the Council's recommendation, to notify entities such as specialized United Nations agencies, multilateral ... Summary
Refund entitlement for notified international and diplomatic entities allows recovery of taxes paid on specified supplies, subject to conditions.
Section 55 authorizes the Government, on the Council's recommendation, to notify entities such as specialized United Nations agencies, multilateral financial institutions and organizations covered by the United Nations (Privileges and Immunities) Act, consulates or embassies, and other specified persons who, subject to prescribed conditions and restrictions, are entitled to claim a refund of taxes paid on notified supplies of goods or services received by them.
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