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    <title>Refund of FBT</title>
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    <description>FBT has been withdrawn for the assessment year, and amounts remitted for the first quarter may be refunded; an application for refund with interest can be submitted immediately. Alternatively, the government may allow adjustment of the FBT remittance against regular tax once it issues clarification, so taxpayers may either apply for a refund now or await guidance permitting adjustment.</description>
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      <description>FBT has been withdrawn for the assessment year, and amounts remitted for the first quarter may be refunded; an application for refund with interest can be submitted immediately. Alternatively, the government may allow adjustment of the FBT remittance against regular tax once it issues clarification, so taxpayers may either apply for a refund now or await guidance permitting adjustment.</description>
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