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Refund of Overpaid Taxes – Rules Have Changed
The Cabinet of Ministers (CoM) has amended the “Rules for the Refund of Overpaid Taxes, Mandatory State Social Insurance Contributions, Unemployment Insurance Contributions, Compulsory Health Insurance Contributions, Interest and Financial Sanctions.”
According to AZE Finance, Prime Minister Ali Asadov has signed a new resolution on the matter.
Under the resolution, authorities responsible for ensuring budget revenues will, when handling overpaid taxes, interest and financial sanctions, as well as payments made in error due to incorrect payment details and/or improperly executed payment transactions, also take into account the portion of excise tax calculated under Article 191.5 of the Tax Code that is allocated to the compulsory health insurance fund.
The Cabinet of Ministers (CoM) has amended the “Rules for the Refund of Overpaid Taxes, Mandatory State Social Insurance Contributions, Unemployment Insurance Contributions, Compulsory Health Insurance Contributions, Interest and Financial Sanctions.”
According to AZE Finance, Prime Minister Ali Asadov has signed a new resolution on the matter.
Under the resolution, authorities responsible for ensuring budget revenues will, when handling overpaid taxes, interest and financial sanctions, as well as payments made in error due to incorrect payment details and/or improperly executed payment transactions, also take into account the portion of excise tax calculated under Article 191.5 of the Tax Code that is allocated to the compulsory health insurance fund.