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Refund of incorrectly paid compulsory state social insurance amount
Refund of incorrectly paid compulsory state social insurance amount
I have overpaid the mandatory state social insurance premium by mistake. How can I return the excess amount?
The State Tax Service under the Ministry of Economy reported that, in accordance with the provisions of Article 87.1 of the Tax Code, if the paid amounts of taxes, interest and financial sanctions, except for the part of the excise tax calculated in accordance with Article 191.5 of the Code paid to the mandatory health insurance fund, exceed their calculated amounts, the overpaid amounts are attributed to the payment of debts on other taxes, interest, financial sanctions and administrative fines or, with the consent of the taxpayer, to payments on subsequent obligations.
Amounts paid incorrectly as a result of incorrect provision of requisites and (or) incorrect execution of bank transactions, in the absence of a debt by the taxpayer, are returned within 20 days (within 45 days in relation to mandatory state social insurance, unemployment insurance and mandatory health insurance premiums) in accordance with Article 87.4 of the Tax Code. To request a refund of already paid mandatory state social insurance contributions, taxpayers must apply to the tax authority where they are registered with the appropriate application form.
I have overpaid the mandatory state social insurance premium by mistake. How can I return the excess amount?
The State Tax Service under the Ministry of Economy reported that, in accordance with the provisions of Article 87.1 of the Tax Code, if the paid amounts of taxes, interest and financial sanctions, except for the part of the excise tax calculated in accordance with Article 191.5 of the Code paid to the mandatory health insurance fund, exceed their calculated amounts, the overpaid amounts are attributed to the payment of debts on other taxes, interest, financial sanctions and administrative fines or, with the consent of the taxpayer, to payments on subsequent obligations.
Amounts paid incorrectly as a result of incorrect provision of requisites and (or) incorrect execution of bank transactions, in the absence of a debt by the taxpayer, are returned within 20 days (within 45 days in relation to mandatory state social insurance, unemployment insurance and mandatory health insurance premiums) in accordance with Article 87.4 of the Tax Code. To request a refund of already paid mandatory state social insurance contributions, taxpayers must apply to the tax authority where they are registered with the appropriate application form.