A refund request can be made through a designated refund form or by utilizing specific sections within the tax declaration. Taxpayers have the option to initiate a refund request by utilizing a specialized return form designed for refund applications, which is then submitted to the tax authority. Alternatively, this request can be triggered by using dedicated fields within the tax return form, provided the tax declaration supports this functionality.
Upon being received by the tax authority, the refund request undergoes processing through various avenues, which will be elucidated in the upcoming sections.