Verification of Legal Entities' Overpaid Claims in Value Added Tax System in Iran

Ahmad Vakili Arki; Mahmoud Motevaselian; Hamid Sadeghi Rad

Volume 1, Issue 5 , December 2014, , Pages 416-423

  This paper aims to investigate the relationship between the legal entities' overpaid claims and Value Added Tax Organization reports. The statistical population consists of those legal entities subject to the first and second phases of value added tax system operating in the city of Mashhad which have ...  Read More