| http://www.w3.org/ns/prov#value | - Article 31 (1) If the tax due for a tax year appears smaller than the total credits as referred to in Article 28, the excess tax payment shall be refunded or offset against another tax liability. (2) Before an excess tax payment is refunded or offset as provided in paragraph (1), the Director General of Taxation is authorized to conduct an audit of Financial Reports, books and other records, and i
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