Section 65B: Refund of VAT to diplomatic missions and agents

65B. Refund of VAT to diplomatic missions and agents (1) Where goods, other than motor vehicles, petrol, alcoholic beverages and cigarettes, are purchased from a registered person by a diplomatic mission and an agent approved jointly by the Secretary for Foreign Affairs and the Director-General and the purchase price of the goods, exclusive of VAT, specified in each invoice is not less than 3,000 rupees, the diplomatic mission and agent may make an application to the Director-General for a refund of the VAT paid on those goods. (2) Every application for a refund under paragraph (a) shall— (a) be made within 30 days after the end of every quarter, in such form and manner as the Director-General may determine; and (b) be accompanied by a certified copy of the VAT invoice showing the amount of VAT paid. (3) On receipt of an application under subsection (2) (b), the DirectorGeneral shall proceed with the refund not later than 45 days from the date of receipt of the application. [S. 65B inserted by s. 30 (k) of Act 26 of 2013 w.e.f. 1 January 2014.]