of November 9, 2012 No. 5046/0/61-12/15-1215
GNSU considered the letter of Ltd company concerning rebate on the income tax and reports the following.
The right of payers to return of excessively paid taxes, charges (obligatory payments) is provided by the Tax code of Ukraine of 02.12.2010 No. 2755-VI on condition of observance of provisions of the article 43 "Terms of Return Mistakenly and/or Excessively Paid Monetary Commitments".
No. 974/1597/499 is approved by the order of GNSU / MFP / State treasury of Ukraine of 21.12.2010 the Order of interaction of bodies of GNS, local financial bodies and bodies of 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 in body of GNSU in the place of stay on tax accounting.
According to item 7 of the Procedure BEND not later than five working days before the expiration of ten-day term from the date of filing of application prepares the conclusion about return of the corresponding amounts of means from the relevant budget and sends it for execution to relevant organ of State treasury of Ukraine.
The First Deputy Chairman - the chief of tax police
A. Golovach
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