Article 47

Taxpayers have the right to request a refund of taxes and related financial penalties collected from them without due cause. The refund request must be submitted to the Authority along with all supporting documents proving their entitlement, according to the provisions of Article 23 of the Law.

For refund requests related to withholding at source, the applicant must attach all documents proving their right to the refund, specifically:

1. A tax residency certificate from the country of residence for the year from which the withholding occurred.

2. Documentation appointing a tax agent or representative if the refund request is made by someone other than the beneficiary.

3. Withholding certificates issued by the party who conducted the withholding.

4. The contract or agreement with the party who conducted the withholding.

5. A list of shareholders and actual beneficiaries of the company requesting the refund who benefited from the amounts paid by the party conducting the withholding.

6. A bank certificate showing the account and bank identity of the requester.

7. Provisions of the agreement under which the withholding was improperly conducted.

The Authority will consider the refund request and notify the taxpayer of its decision using one of the methods specified in Article 67(1) of this Regulation within (60) sixty days from the date of submission of the request. Failure of the Authority to respond within this period is considered an implicit rejection of the request.

Taxpayers have the right to appeal the Authority's decision on the refund request before the Tax Grievance Committee, according to the provisions of Article 3 ^[G22] of this Regulation.

The Authority may request additional information or clarifications deemed necessary for processing the refund requests, and the taxpayer must provide these within (30) thirty days of being notified by the Authority. This period is not counted within the timeframe for the Authority to respond to the refund request. Failure of the taxpayer to provide the required information or clarifications results in the rejection of the refund request.

Taxpayers are entitled to compensation at a rate of (0.1%) per month of the tax and related financial penalties collected without due cause, for each month of delay or part thereof after the (60) sixty-day period from the date of submission of the refund request to the Authority, provided all supporting documents proving their entitlement are submitted. The calculation of this compensation stops if a final judicial decision is issued.

The delay period for refund requests based on an international agreement starts only from the date of the Authority's refusal of the request or the expiration of the period set for responding to it without a response.

The Authority must perform a reconciliation between what the taxpayer has overpaid in taxes or financial penalties and what is legally due and payable by them.