Tax Refund Procedures – Article 39 – Federal Tax Procedures Law

Article 39 – Tax Refund Procedures

1. The Authority shall set-off the amount requested to be refunded against any non-disputed Payable Tax or Administrative Penalties from the Taxpayer who has applied for the refund pursuant to the Tax Return or the Tax Assessment issued by the Authority before refunding any amount relating to a specific Tax.

2. The Authority may decline to refund any residual amounts under Clause 1 of this Article in any of the following cases:

   1. The Authority finds that there are other disputed Tax amounts in relation to that Taxpayer;
   2. If the person is subject to a Tax Audit, and in this case, the Authority shall not decline to refund the residual amount unless the conditions set out in a decision of the Authority’s board of directors have been met.
   3. According to an order from the Competent Court.

3. The Authority shall refund the Tax under this Article pursuant to the procedures and controls specified in the Executive Regulation.