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Part 1  >  Section 4  >  Chapter 12. OFFSET AND REFUND OF OVERPAID OR OVER COLLECTED AMOUNTS


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ARTICLE 78. (6)  [Continuation]

6. The amount of excessively paid tax shall [one] be subject to repayment on the basis of a taxpayer's application [two] in writing within one month as of the date of receiving [three] such application by a tax authority. The amount of excessively [four] paid tax shall only be repaid [five] to a taxpayer if he has arrears of other taxes [six] of the appropriate type or debts in respect of the appropriate penalties, [seven] as well as fines, to be recovered in the instances provided [eight] for by this Code, after setting off the amount [nine] of excessively paid tax against the repayment of the arrears [ten] (the debts).


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Feature conception:


Thus it appears, in what various ways Nature has taught man her first great lesson of love and union.

Nor did she give the same talents either in kind or in degree to all, evidently meaning that the inequality of her gifts should be ultimately equalized by a reciprocal interchange of good offices and mutual assistance.

Thus, in different countries, she has caused different commodities to be produced, that expediency itself might introduce commercial intercourse.


Desiderius Erasmus

The Complaint of Peace

   




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