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A company requested guidance on the procedure to rectify VAT charged on a construction project where the reverse charge mechanism was not applied. The DGT explains that the method depends on whether the charge was undue or if it was correct at the time but must be modified due to subsequent circumstances.
Question posed: Procedure for effecting the rectification of Value Added Tax assessments.
If the charge was undue because the rule was incorrectly applied at the time of accrual, the taxpayer may opt for the refund of undue payments or regularization in the tax return. If the charge was due according to the regulations in force at the time of accrual, but must be rectified due to subsequent circumstances or failure to communicate requirements, only regularization in the tax return and reimbursement to the recipient is permitted.
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