International Journal of Management, Accounting and Economics
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Volume 1, No. 5, December 2014 Pages: 416 - 423
Verification of Legal Entities' Overpaid Claims in Value Added Tax System in Iran
Ahmad Vakili Arki, Mahmoud Motevaselian , Hamid Sadeghi Rad
Corresponding author:
h[dot]sadeghi46[at]gmail[dot]com
Abstract:
This paper aims to investigate the relationship between the legal entities' overpaid claims and Value Added Tax Organization reports. The statistical population consists of those legal entities subject to the first and second phases of value added tax system operating in the city of Mashhad which have submitted their tax returns to the Tax Organization’s offices during 2008 to 2012 and claimed that their paid taxes and duties are more than those received during the relevant period. Thus, they have requested refund for overpaid taxes and duties. The results showed that there is a significant difference between their claims and reports in the Tax Organization.
Keywords:
Verification, Tax organization, Value added tax, Legal entities, Iran
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