The principle of equality in the refund of VAT credits

by Salomon Malang II

VAT credits remain at the heart of many tensions between the tax administration and taxpayers. Taxpayers are concerned that the rules for the refund of VAT credits appear to be irrational and not objective. They raise a problem of discrimination and non-compliance with the constitutional principle of equality. Therefore, it is necessary for the Tax Authorities to rethink their sense of fairness because their implementation of the VAT credit refunds...

• Format: Paperback
• Language: English
• ISBN: 6205858606
• ISBN13: 9786205858608
• Release Date: March 2023
• Publisher: Our Knowledge Publishing
• Length: 76 Pages
• Weight: 0.27 lbs.
• Dimensions: 0.2" x 6.0" x 9.0"