Rule 130
(1) Any person claiming reimbursement of tax under section 21 shall make an application in Form VAT 165, to the Commissioner within sixty days from the date of purchase, together with copies of invoices.
(2) On receipt of the application, if the Commissioner is satisfied, that the claim for reimbursement is valid and admissible, he shall pass orders for such reimbursement of the amount or any part thereof by the jurisdictional Local VAT Officer or VAT sub-officer.