LETTER OF THE STATE TAX SERVICE OF UKRAINE

of December 25, 2012 No. 7772/0/61-12/15-1215

GNSU considered the letter the STALEMATE about return of overpayment on the income tax and reports.

The right of payers to return of excessively paid taxes, charges (obligatory payments) is provided by the Tax code of Ukraine of December 2, 2010 No. 2755-VI on condition of observance of provisions of Art. 43 "Return conditions mistakenly and/or excessively paid monetary commitments".

The order GNSU, MFP, State treasuries of Ukraine of 21.12.2010 No. 974/1597/499 is approved the Order of interaction of bodies of GNS, local financial bodies and bodies of the State Treasury of Ukraine in the course of return to taxpayers mistakenly and/or excessively paid amounts of monetary commitments (further - the Procedure).

Item 6 of the Procedure provides filing of application by the taxpayer to body of GNSU in the place of stay on tax accounting.

According to item 7 of the Procedure BEND not later than in five working days prior to the termination of twenty-day term from the date of filing of application prepares conclusion about return of the corresponding amounts of means from the relevant budget and sends it for accomplishment to relevant organ of State treasury of Ukraine.

The monitoring body bears responsibility according to the law for inopportuneness of transfer to State treasury of Ukraine for accomplishment of conclusion about return of the corresponding amounts of means from the relevant budget (item 43.5 of Art. 43 of the Code).

Thus, of day of origin mistakenly and/or excessively paid amount on the income tax the taxpayer has the right to submit to monitoring body the application for return of such amounts on which conclusion the State treasury of Ukraine returns means.

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