Cross-border tax recovery: authorities may issue and execute recovery certificates under reciprocal treaties, with remittance after expenses. The Board may forward a recovery certificate to a Tax Recovery Officer for collection under corresponding foreign law where a reciprocal agreement exists; ... Summary
Cross-border tax recovery: authorities may issue and execute recovery certificates under reciprocal treaties, with remittance after expenses.
The Board may forward a recovery certificate to a Tax Recovery Officer for collection under corresponding foreign law where a reciprocal agreement exists; the Tax Recovery Officer shall recover amounts as under domestic certificate procedures and remit recovered sums to the Board after deducting expenses. A Tax Recovery Officer may likewise forward a certificate to the Board to pursue recovery abroad where the Central Government has a reciprocal arrangement, and the Board may act in accordance with the agreement's terms.
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