If the competent tax
authority is unable to
conduct the tax audit, due
to taxpayers fault, the term of 30 days for realization of
the return starts at the moment when conditions are
created for conducting the audit. Findings from the audit
are presented in meeting minutes, then the Department
for Tax Assessment and Collection adopts a K2/1 Decision, approving a VAT refund.
Complicated VAT Refund...
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Interest for Delayed VAT refund
In cases where the VAT refund is not paid within 30
days, the Public Revenue Office (PRO) automatically calculates interest on the taxpayer’s behalf. In cases where
an audit finds the need to adjust
a VAT refund, late payment
interest is calculated on the
adjusted amount.
Taxpayers can request a refund
to be paid out by submitting
an additional application. The
application can be submitted
electronically via https://etax-fl.
ujp.gov.mk/ and must include
proof of payment of administrative taxes (about 5 EUR). Upon
receiving this application, the
PRO adopts a Decision, allowing payment of the VAT refund
interest to be transferred to
the taxpayer’s account.
Offsetting Other Taxes
When no refund is paid out,
taxpayers are entitled to an offset of unpaid taxes and the calculated default intere