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The refund period for overpaid or incorrectly charged state fees has been shortened
The refund period for overpaid or incorrectly charged state fees has been shortened
The period for refunding incorrectly charged or overpaid state fees has been shortened. In this regard, the Cabinet of Ministers has amended the “Rules for the Refund of Incorrectly Charged or Overpaid State Fees.”
Currently, incorrectly charged or overpaid state fees are refunded within 20 days based on the taxpayer’s written application. The 20-day period covers the time from the submission of the application to the authority that collected the fee until the funds are debited from the account of the relevant state treasury. The authority collecting the state fee must, within 7 days of receiving the application, review whether the fee was charged incorrectly or overpaid, and submit the relevant statement—together with a copy of the application—to the tax authority where the taxpayer is registered. Two copies of the prepared conclusion must be sent within 7 days to the relevant local financial authority responsible for refunding the incorrectly charged or overpaid amount. When a refund of centralized revenues is required, one copy of the conclusion must be submitted to the Ministry of Finance of the Republic of Azerbaijan within 2 days.
According to the amendment, incorrectly charged or overpaid state fees will be refunded within 10 days based on a written application. The 10-day period covers the time from the submission of the application to the authority collecting the fee until the funds are debited from the relevant state treasury account. The authority collecting the fee must review the matter within 4 days and submit the appropriate statement—with a copy of the application—to the tax authority. Two copies of the conclusion must be sent within 3 days to the relevant local financial authority responsible for the refund. When a refund of centralized revenues is required, one copy of the conclusion must be submitted to the Ministry of Finance within 1 day.
The period for refunding incorrectly charged or overpaid state fees has been shortened. In this regard, the Cabinet of Ministers has amended the “Rules for the Refund of Incorrectly Charged or Overpaid State Fees.”
Currently, incorrectly charged or overpaid state fees are refunded within 20 days based on the taxpayer’s written application. The 20-day period covers the time from the submission of the application to the authority that collected the fee until the funds are debited from the account of the relevant state treasury. The authority collecting the state fee must, within 7 days of receiving the application, review whether the fee was charged incorrectly or overpaid, and submit the relevant statement—together with a copy of the application—to the tax authority where the taxpayer is registered. Two copies of the prepared conclusion must be sent within 7 days to the relevant local financial authority responsible for refunding the incorrectly charged or overpaid amount. When a refund of centralized revenues is required, one copy of the conclusion must be submitted to the Ministry of Finance of the Republic of Azerbaijan within 2 days.
According to the amendment, incorrectly charged or overpaid state fees will be refunded within 10 days based on a written application. The 10-day period covers the time from the submission of the application to the authority collecting the fee until the funds are debited from the relevant state treasury account. The authority collecting the fee must review the matter within 4 days and submit the appropriate statement—with a copy of the application—to the tax authority. Two copies of the conclusion must be sent within 3 days to the relevant local financial authority responsible for the refund. When a refund of centralized revenues is required, one copy of the conclusion must be submitted to the Ministry of Finance within 1 day.