Unjust enrichment: show tax or interest was not passed on to others to secure a refund; small claims allow self declaration. To rebut the principle of unjust enrichment, the claimant must submit with the refund application documents or evidence establishing that the tax, ... Summary
Unjust enrichment: show tax or interest was not passed on to others to secure a refund; small claims allow self declaration.
To rebut the principle of unjust enrichment, the claimant must submit with the refund application documents or evidence establishing that the tax, interest, or related amount for which refund is claimed was not passed on to any other person under section 38(3)(b); for smaller refund claims a self declaration may substitute for documentary proof.
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