Full text
shall make the refund after sending the notice of assessment, if an application for the refund is made in writing by the self-employed person not later than three years after the end of the year.
shall make the refund after sending the notice of assessment, if an application for the refund is made in writing by the self-employed person not later than three years after the end of the year.
shall make the refund after mailing the notice of assessment, if an application for the refund is made in writing by the self-employed person not later than three years after the end of the year.