1.FTA shall make a set-off between the amount required to be refunded and any other undisputed Payable Tax or Administrative Fines of the Taxpayer applying for the recovery, in accordance with the Tax Return or Tax Assessment issued by FTA before the refund of any amount related to a particular Tax. 2.FTA may abstain from refunding any amount mentioned in Clause (1) of this Article in any of the following cases: a.If it finds out that there are other disputed Tax amounts related to such Taxpayer. b.If the Person is subject to Tax Audit. In such a case, FTA may not abstain from refunding the outstanding amount following the fulfillment of the conditions identified by FTA Board resolution. c.By virtue of a decision by the Competent Court. 3.FTA shall refund the Tax under this Article in accordance with the procedures and controls specified by the Executive Regulations.
Interpretation and application must be checked against the official text and current version.