VAT Refund for Tourist: Simplified Retail Shop Registration Mechanism

DDTC Newsletter Vol.02 | No.07

18 October 2019

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This edition reviews the latest VAT refund mechanism for tourists. Through DGT Reg No. 17/2019, the Directorate General of Taxes facilitates the mechanism for PKP retail stores willing to participate in the VAT Refund for tourist scheme. This regulation also adds to the obligation OF PKP retail stores incorporated in this scheme. Additionally, the Ministry of Finance has stipulated the amount of accumulated underpayment and overpayment of revenue sharing funds per province and district/city in 2019 through MoF Reg. No. 140/2019.

Contents

• Simplified Registration Mechanism of Tourism VAT Refund for Retail Stores
• The Ministry of Finance Released Underpayment & Overpayment of Revenue Sharing Fund

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