Value Added Tax Act
Value Added Tax (Refund for visitors) Regulation, 2014
Statutory Instrument 1 of 2014
- Commenced on 6 January 2014
- [This is the version of this document at 8 November 2017.]
1. CitationThis regulation may be cited as the Value Added Tax (Refund for visitors) Regulation, 2014.
2.For the purpose of these Regulations—"VAT invoice" means the VAT invoice as stated under section 28 of the Value Added Tax Act, 2010;"VAT registered person" means a registered person as defined under the Value Added Tax Act, 2010;"visitor" means a non-resident holding a foreign passport and a valid ticket for travel by air to a foreign airport;
3. Refunds of VAT to visitors on taxable goods
4. Claiming for fund
5. Administrative fee payableThe amount of the refund shall be determined after deduction of administrative fees as specified in the Schedule II.
6. Refund on aggregateNo refund of VAT shall be made where the amount otherwise refundable on aggregate is less than or equal to the administrative charge imposed under Schedule II.
7. Compliance with conditions by registered businessEvery VAT registered business shall comply with such conditions as may be imposed by the Revenue Commissioner for the purposes of these Regulations.
History of this document
06 January 2014