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| Application letters for the waiver or refund of Value Added Tax must be forwarded to the Value Added Tax Appeal Tribunal. |
| The following details must be included: |
| Copy of a receipt verifying payment of the tax; |
| Copy of the Company's incorporation document (where applicable); |
| Any other relevant information or document. |
| The decision is formally communicated to the applicant and relevant Government Departments. |
| Where the decision is positive, the applicant accesses the refund through liaison with the Value Added Tax Department. |
