Taxpayers who suffered 20% import VAT on import of foodstuffs subject to VAT at the rate of 10% as clarified by the tax authorities' letter dated 18 April 1996 (respective instructions of the State Customs Committee were amended only on 6 February 1997) may apply for a refund of the tax overpaid. The refund may be received if applications are submitted within a year after the State Customs Committee's clarifications were issued, i.e. until 6 February 1998.
Letter of the RF State Customs Committee of 31 July 1997 # 01-15/14605 "On Refund of Overpaid VAT"
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
For further information contact Alla Shaulina on tel: +7 503 232 5511 fax: +7 503 232 5522 or e-mail directly: [email protected]
Letter of the RF State Customs Committee of 31 July 1997 # 01-15/14605 "On Refund of Overpaid VAT"
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
For further information contact Alla Shaulina on tel: +7 503 232 5511 fax: +7 503 232 5522 or e-mail directly: [email protected]
