Tax refund for embassies and international organisations is claimable quarterly subject to invoice, filing, and Commissioner conditions. Rule 35 allows Sixth Schedule organisations and their qualified persons to claim quarterly VAT refunds for purchases from registered dealers against prescribed invoices exceeding the notified monetary limit, for uses specified in the Sixth Schedule. The organisation acts as agent to file Form DVAT-23 on behalf of itself and qualified persons within prescribed periods; the Commissioner must pay refunds within 30 days of compliant applications, may impose notified conditions, and may accept delayed or revised applications by certain listed organisations on sufficient cause. Refunds are remitted to a bank account nominated by the organisation and are deemed paid to each qualified person.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax refund for embassies and international organisations is claimable quarterly subject to invoice, filing, and Commissioner conditions.
Rule 35 allows Sixth Schedule organisations and their qualified persons to claim quarterly VAT refunds for purchases from registered dealers against prescribed invoices exceeding the notified monetary limit, for uses specified in the Sixth Schedule. The organisation acts as agent to file Form DVAT-23 on behalf of itself and qualified persons within prescribed periods; the Commissioner must pay refunds within 30 days of compliant applications, may impose notified conditions, and may accept delayed or revised applications by certain listed organisations on sufficient cause. Refunds are remitted to a bank account nominated by the organisation and are deemed paid to each qualified person.
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