United Nations (UN) organisations, notified Multilateral Financial Institutions and Organisations (MFIO), Consulates or Embassies of foreign countries, and other notified persons are entitled to claim a refund of input tax incurred on purchasing certain specified goods or services. With effect from 1 October 2022, a refund application may be made before the expiry of two years from the last date of the quarter in which the inward supplies were received. (Prior to this amendment, the statutory time limit was 18 months from the relevant date.) Local guidelines should be referred to for the detailed procedures which must be followed, along with any applicable conditions and
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Web page updated on 17 Mar 2025 17:08