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Form 360-Form 361. VAT. Processing refunds to employers or professionals not established in the territory in which the tax is paid

5. Applicant's statement

Those boxes that reflect the applicant's situation and circumstances must be checked.

Boxes a) and e) are mandatory.

Boxes b) and c) are mandatory alternatively. That is, if box b) is checked, c) cannot be checked and vice versa, but one or the other must be checked. If box c) is checked, you must enter the OSS identification number.

Box d) is not mandatory.