Introduce best practices in VAT refund processing to exporters by:  (iv) submitting legislation to parliament to strengthen penalties for false refund claims and pay interest on legitimate refunds not paid on time (interest will apply only to new claims filed after December 31, 2009). Interest will be paid out of VAT revenues.
R0 macro criticality:  Enhance the integrity of VAT system by strengthening incentives for both tax payers and tax administration.