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<h1>Voluntary revision regime: officers can verify revised entries, demand documents, and process refunds with ten working day timelines</h1> Revised entries and self-assessments filed under the voluntary revision regime are subject to risk-based verification by the proper officer, who may require supporting documents or information; those documents must be produced. For electronic revised-entry-with-refund applications, a refund claim must be filed within ten working days of generation of the Revised Entry Reference. The proper officer must verify completeness and, if complete, issue a prescribed acknowledgement within ten working days; that acknowledgement date (or the date of any re-assessment) governs interest on delayed refunds. If self-assessment is incorrect, the officer may re-assess by a speaking order after observing natural justice and may order refunds where appropriate; revised entry statements are then issued electronically and forwarded to relevant agencies.