There are a number of circumstances under which a Taxpayer may have to be refunded taxes paid by the RSL. The following are examples of such circumstances;

• the Taxpayer made errors in calculating the original liability,
• the Taxpayer was wrongfully charged tax, for example, due to improper application of the Taxing provisions,
• the Taxpayer simply made an overpayment.

Upon receipt of an application letter for a tax refund, a tax audit will be conducted by RSL to authenticate the amount of tax refund claim before it is processed. The RSL will complete the tax audit within twenty- one (21) days depending on the complexity and merits of each case. Upon completion of a tax audit, the RSL shall process and pay a tax refund within ten (10) working days. The process can be delayed, if necessary, documents are either not submitted in time by the Taxpayer, they have been submitted but they are incorrect or they are insufficient for completion of a tax audit etc.

Please find Guides on the attachments below.