Instruction  on the procedural regulations concerning VAT and excise tax refunds to international organisations

Disbursement of tax refund

Section (4) of §. 27 in the Art. provides for default interest on overdue payment to be payable to the claimant to the debit of APEH’s receipt account for fault interests if the disbursement fails to be effected within time-limit (30 days after the decision becoming operative or 45 days over 500,000 forints); this amount is automatically calculated and transferred.

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