This article provides the legal basis for a Taxable Person to claim a refund of overpaid Corporate Tax. An application can be made to the Federal Tax Authority in two main situations: first, where the available Withholding Tax Credit is greater than the Corporate Tax Payable for the period, resulting in an excess credit; and second, in any other circumstance where the Authority is satisfied that a taxpayer has paid more tax than was legally due. The application and refund process is governed by the provisions of the broader Tax Procedures Law.