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Procedure for the Refund of Overpaid Taxes
Procedure for the Refund of Overpaid Taxes
We inform you that, in accordance with Article 87.1 of the Tax Code, except for the portion of excise tax calculated under Article 191.5 of the Code and paid to the Mandatory Health Insurance Fund, if the amounts of taxes, interest, and financial sanctions paid exceed their assessed amounts, the overpaid amounts are applied to cover debts on other taxes, interest, financial sanctions, and administrative fines, or, with the taxpayer’s consent, towards future obligations.
According to Article 87.3 of the Tax Code, unless otherwise provided in the Code, the remaining amount of overpaid taxes, interest, and financial sanctions shall be refunded to the taxpayer within 45 days upon the taxpayer’s request. To request a refund of overpaid funds, you may apply to the tax authority with an “Application for the Refund of Overpaid Taxes, Interest, and Financial Sanctions.”
We inform you that, in accordance with Article 87.1 of the Tax Code, except for the portion of excise tax calculated under Article 191.5 of the Code and paid to the Mandatory Health Insurance Fund, if the amounts of taxes, interest, and financial sanctions paid exceed their assessed amounts, the overpaid amounts are applied to cover debts on other taxes, interest, financial sanctions, and administrative fines, or, with the taxpayer’s consent, towards future obligations.
According to Article 87.3 of the Tax Code, unless otherwise provided in the Code, the remaining amount of overpaid taxes, interest, and financial sanctions shall be refunded to the taxpayer within 45 days upon the taxpayer’s request. To request a refund of overpaid funds, you may apply to the tax authority with an “Application for the Refund of Overpaid Taxes, Interest, and Financial Sanctions.”