Some VAT Refund Issues
Article from: OGEL 2 (2010), in Kazakhstan
Introduction
The subject of VAT refunds has always been a particularly problematic topic, primarily because it affects two important aspects. On the one hand, the violation of the rules for VAT refunds affects the taxpayer's legal right to a refund of the VAT previously paid from their budget. On the other hand, the submission by unfair taxpayers of unconfirmed VAT amounts for refunds affects the interests of the state in terms of the validity and legality of budget spending. In this article we will discuss how the legal rights of certain VAT payers, who act in good faith, are often ...