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Please remember that as a result of concluding any of the agreements listed in Art. of the Act, the taxpayer is obliged to pay tax on civil law transactions within days. If you have concluded a distance contract with a given entrepreneur, remember that you have days to withdraw from the contract. You can read more about this here . tax refund The provision of Art. of the Act contains a closed catalog of grounds for tax refund. Therefore, the tax is refundable if the legal effects of the declaration of will have been annulled relative invalidity.

The suspensive condition on which the performance of a civil law transaction was dependent has not been philippines photo editor met; the company was not registered in the register of entrepreneurs or the amount of the share capital of the company was registered in an amount lower than specified in the company's deed - in part constituting the difference between the tax paid and the tax due; the increase in the company's share capital will not be registered or will be registered in an amount lower than specified in the resolution.



In part constituting the difference between the tax paid and the tax due on the increase in the share capital disclosed in the register of entrepreneurs; the mortgage was not entered in the land and mortgage register. IMPORTANT - tax is not refundable after years from the end of the year in which it was paid. refund in the event of withdrawal from the contract The doctrine rightly points out that the circumstances.