The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administration

This booklet covers the following topics with respect to obtaining a VAT refund: who can make a claim for a VAT refund, how are claims made, the monetary limits

This report summarizes an expert visit on VAT refunds that provided Inland Revenue Department officials with examples of good international practice in VAT refu