Marvelous Tapera 
14
THE Value Added Tax (VAT) laws provide for refund of excessive input tax i.e. input tax plus adjustments that exceed output tax, plus adjustments in any tax period as long as the claim is made within six years of the end of the relevant tax period.
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The refund should exceed the prescribed amount of ZWL$7 800 and carried forward to the next period if less than this amount.
Besides normal VAT refunds, other refunds may arise from additional tax, penalty or interest paid in excess of that required by the law or when an operator has been refunded less than the amount properly refundable to him.
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