Application for Tax Refunds – Article 38 – Federal Tax Procedures Law

Article 38 – Application for Tax Refunds

1. A Taxpayer may apply for a refund of any Tax he has paid if he is entitled to a refund under the Tax Law and it appears that the amount he has paid is in excess of the Payable Tax and Administrative Penalties, pursuant to the procedures specified in the Executive Regulation.

2. The Authority shall review the application submitted under Clause 1 of this Article and notify the Taxpayer of its decision as to whether it has accepted or rejected the application.