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The inquirer asks whether they can recover the Fluorinated Gases Tax if their customers fail to pay or enter insolvency proceedings. The DGT rules that passing on the tax is mandatory and that the regulations do not provide mechanisms for recovery in the event of customer non-payment.
Question raised: Whether the Tax on Fluorinated Greenhouse Gases is recoverable in cases of insolvency or non-payment by the client. Procedure to follow in such cases.
Taxpayers must pass on the amount of the accrued quotas to the acquirers, who are obliged to bear them. There is no exception to this obligation of passing on the tax in either the Law or the Regulation. Likewise, the regulations do not provide for scenarios to recover the tax paid by the taxpayer in the event of the client's insolvency or non-payment.
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