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GL12-3 Guidelines for Consumption Tax Refund Procedures |
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| I. |
Preliminary Procedures |
| II. |
Procedures for Return for Refund |
| III. |
Coverage of Refund |
| IV. |
How to File Tax Return |
| V. |
Account Book etc. Required for Refund |
| VI. |
Assistance in Consumption Tax Refund Procedures |
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Supplementary Explanations on Submission of Consumption Tax Refund Report |
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