An application from the relevant person or his legal representative is submitted to the Collection Department, attached with the following documents:
- The receipt of the sum to be returned, the returned voucher (folding order –record balance – a letter from the returning body).
- A statement of “due & collected” showing the relevant calculation process of the receipts collected by the Collection Section.
- Returning memo from the Collection Dept. or Treasury Dept.
- Due voucher signed by the right owner or his representative, with the about owner’s ID data recorded in it.
- Quittance from the collection sections.
other documents are determined according to the nature of the sum returned.
Fixed income taxpayer ceding his shop to the other – Evacuation
Evacuation procedures:

1. The taxpayer submits a formal statement of quitting (a special form prepared by the fixed income section).
2. This statement is referred to the capital profits committee in order to estimate the evacuation profits and the tax amount to be imposed.
3. Then the statement is submitted to the collection department to acquit the taxpayer from the taxes and duties.
4. After completing the quittance procedures, the statement is registered in the fixed income section.
5. then it is referred to folding and clearing subsection to handle the folding duly.
6. The commencement statement is sent back to the initial classification committee to classify the new taxpayer.