Article (19)
The Registered
person may, when accounting for the
tax due to the Department, credit
for the following :
(a) General
tax or special tax that has been
previously paid or charged on
returned supplies.
(b) General
tax that has been previously paid or
charged on credit supplies which
have become bad debts.
(c) General
tax that has been previously paid or
charged on his purchases or imports
of goods and services while he is
registered, save those which are
listed under Schedule (4) of this
Law.
(d) General
Tax paid or charged before
registration on the goods at hand at
the time when he registers for sales
tax.
(e) Special
tax that has been paid or charged on
goods to be incorporated in the
production of other goods subject to
the Special Tax.
Article (20)
Tax shall be
repaid in accordance with the
Executive Instructions issued by
virtue of this Law within a period
not
exceeding 3
months of the date since the claim
for refund has been filed, in any of
the following cases:
(a) Tax that
has been paid on goods or services
exported or used in the manufacture
of other goods that have been
exported.
(b) Tax that
has been collected by mistake.
(c) Tax,
deductible under Article (19) above,
which has been paid on inputs since
a period of at least six months and
carried forward as a credit but not
yet deducted from the tax charged on
supplies made during that period.
(d) Tax
previously paid on the goods that
leave the country in the possession
of Non resident Persons upon their
departure, provided that the tax
amount to be refunded be not less
than fifty Dinars and not more than
five hundred Dinars.
(e) Special
tax previously paid on goods
supplied to the bodies relieved from
payment of tax under Article (21) of
this Law.