When you need to request a VAT (Value Added Tax) reconsideration or dispute a decision made by the tax authority regarding your VAT liability or refund, you will typically need to provide specific information to support your claim. The contents of a VAT reconsideration request can vary depending on the country and tax regulations, but here are the general contents you might need to include:
Reconsideration Request Letter: Write a formal letter addressed to the tax authority explaining your request for reconsideration. Include your business details, such as legal name, address, VAT registration number, and contact information.
Reference Information: Mention the reference number or details of the original VAT return, assessment, decision, or refund claim that you are disputing. This will help the tax authority identify the specific case and documents involved.
Reason for Reconsideration: Clearly state the reason for your reconsideration request. Provide a detailed explanation of why you believe the tax authority's decision was incorrect or unfair. Cite relevant legal provisions, regulations, or precedents that support your argument.
Supporting Documentation: Attach any supporting documentation that strengthens your case. This may include:
Invoices, receipts, credit notes, or any other relevant financial documents.
Contracts, agreements, or correspondence related to the transactions in question.
Legal opinions, expert reports, or other evidence that supports your position.
Any relevant rulings, court decisions, or tax tribunal decisions that are applicable to your case.
Any additional information that demonstrates errors, omissions, or inconsistencies in the tax authority's decision.
Calculation of Correct VAT Liability or Refund: If your request involves disputing the calculation of VAT liability or refund, provide a revised calculation that you believe accurately reflects the correct amount. Include a breakdown of the revised figures and explain the basis for your calculations.
Deadline for Response: Request a specific deadline for the tax authority to respond to your reconsideration request. This will help ensure that your case is addressed in a timely manner.
Declaration and Signature: Sign and date the reconsideration request letter to confirm its authenticity and accuracy.