Receiving a VAT refund can be crucial for a company's cash flow. However, in some cases, the refund request may be rejected or problems may arise.
If you find yourself in this situation, here are the steps you need to take to resolve the problem and ensure that your request is handled appropriately.
1. Analyze the Resolution Issued by the Authority
The first step is to carefully review the resolution issued by the Tax Authority regarding your refund request. This resolution should detail the observations or reasons why your request was not accepted. Analyze each of these points to clearly understand what aspects you need to correct.
Correction of Observations
If the Authority has noted specific observations, correct these errors and mistakes in the original application. Once the necessary corrections have been made, restart the process following the corresponding procedure. Make sure that all previous observations have been addressed and resolved appropriately.
2. If the Justifications for Withdrawal Are Not Appropriate
If your justifications for withdrawing from the procedure are not accepted, you will have to restart the procedure. To do so, attach to the new procedure all the documents and evidence that refute the previous observations. Include a free written document detailing the support provided and how the observations made by the Authority have been resolved.
3. Go to the Taxpayer Defense Office (PRODECON)
If after restarting the process you still have problems, consider going to the Taxpayer Defense Office (PRODECON). Provide all the supporting documentation corresponding to the process. PRODECON will prepare a form in which it will outline the actions to follow and will begin a process to rectify the situation.
4. Filing of a Revocation Appeal
If the decision on the procedure is still unfavourable, you can file an appeal for revocation. This appeal must be submitted within thirty days of notification of the decision on the procedure. It is crucial that you respect this deadline so that the appeal is admitted and considered.
5. Filing of a Nullity Trial
As a last resort, you can choose to file a nullity suit. This suit must be filed within thirty days of notification of the resolution of the procedure. As with the revocation appeal, it is essential that you respect the established deadlines for your request to be considered.
Final Considerations
It is important to keep a close track of all deadlines and procedures to ensure that your VAT refund request is properly addressed. Document all actions taken and keep copies of all correspondence and documents sent and received.
Dealing with VAT refund issues can be a complex process, but following these steps will help you resolve the situation effectively and ensure that your rights as a taxpayer are respected.
LEARN ABOUT OUR WORK PAPERS FOR REQUESTING VAT BALANCES IN YOUR FAVOR.
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