Section 14: Restitution of tax

The taxable person has the right to restitute, part or whole, of the tax paid in case the taxable transaction has been canceled or annulled, or in case the price has been, partly or wholly, unpaid or reduced at a later date of the transaction.

The rules and procedures related to restitution of the tax that exceeds the amount of the tax due, are to be regulated by a decree upon the proposal of the Minister of Finance.