TY JOUR TI VAT and Its Compensation in an Advisory Order KW VAT tax accounting KW off set and refund of overpaid VAT amount KW VAT distortions KW signifi cant and nonmaterial errors KW verifi cation of VAT returns. JO Auditor AU Chaykovskaya, L.A. AU Mikheev, M.V. PY 2017 IS 3 PB INFRA-M Academic Publishing LLC.