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What should be done to refund the mistakenly overpaid tax amount?
What should be done to refund the mistakenly overpaid tax amount?
We inform you that, according to the provisions of Article 87.1 of the Tax Code, except for the part of the excise tax paid to the mandatory medical insurance fund as calculated based on Article 191.5 of the Code, if the paid amounts of taxes, fines, and financial sanctions exceed their calculated amounts, the excess payments will be allocated to the payment of other taxes, fines, financial sanctions, and administrative penalties, or, with the taxpayer’s consent, to subsequent obligations.
According to Article 87.3 of the Tax Code, unless otherwise specified in this Code, the remaining amount of the excess taxes, fines, and financial sanctions will be refunded to the taxpayer within 45 days based on the taxpayer's application.
To request the refund of excess payments, you may apply to the tax authority with an "Application for the Refund of Excess Taxes, Fines, and Financial Sanctions".
We inform you that, according to the provisions of Article 87.1 of the Tax Code, except for the part of the excise tax paid to the mandatory medical insurance fund as calculated based on Article 191.5 of the Code, if the paid amounts of taxes, fines, and financial sanctions exceed their calculated amounts, the excess payments will be allocated to the payment of other taxes, fines, financial sanctions, and administrative penalties, or, with the taxpayer’s consent, to subsequent obligations.
According to Article 87.3 of the Tax Code, unless otherwise specified in this Code, the remaining amount of the excess taxes, fines, and financial sanctions will be refunded to the taxpayer within 45 days based on the taxpayer's application.
To request the refund of excess payments, you may apply to the tax authority with an "Application for the Refund of Excess Taxes, Fines, and Financial Sanctions".