Taxpayer Rights

20 აგვისტო 2020

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refund of taxes paid in excess and/or sanctions

  • In which case can the payer of the taxes apply by the refund procedure of the overpaid taxes and/or sanction amount 

In the case the amount of the paid taxes and/or sanctions exceeds the charged taxes and/or sanctions (including, customs sanction) amount, the payer of the taxes is entitled to address the tax authority by request on refund of the overpaid amount.  

Remark: An individual, who is not obliged to submit the declaration, is entitled to submit is for the calculation of the taxes, but to refund the caused overpaid amounts.    

A nonresident, who gets incomes specified by the “c”-“e” subsections of the first section of the 134th Article of the tax code and is being charged toward the tax source, is entitled to submit the declaration on deducted tax calculation up to 1st April of the following reporting year, but to get back the caused overpaid amount.

  In the event of the grants receiver person – including or refund the value added tax is being conducted only in such cases, if the declaration is submitted to the tax authority within 3 months of the following month of conduction the operation to be charged.   

 

  • Which procedure is necessary in order to refund the overpaid amount 

In order to refund the overpaid amount the person must submit to the tax authority “the request of the tax payer” by the form of annex NI-13, in which the reasons of causing the overpaid amounts must be described. The following must be mentioned in the request:     

  • The tax authority, which was submitted by the request;   
  • The details of the person – name and surname/title, identification number, address;   
  • The basis of submission the request of the tax payer;
  • Date and signature of submission the request of the tax payer.   

Request of the tax authority   (by NI-13 annex form) will be submitted during the registration of the electronic declaration declaration about refund of overpaid tax and/or sanction amount   

 

  • In which term can the person submit the request of the tax payer to the tax authority    

The term of aging for submission of the tax payer for the tax authority equals to 3 years, which will be calculated from the end of the calendar year of refunding permit deriving of the overpaid tax and/or sanction (including, customs sanction).

 

  • In which case may the tax payer’s “request” be declined   

The base of decline the “request” may be the following, if: 

  • The “Request” is represented by non-authorized person;  
  • The aging term of submission the “request” is expired; 
  • The basis of deriving the overpaid tax and/or sanction amount is not clarified in the “request”;
  • The amount of the requested sums exceeds the balanced excessive amount according to the compering act due to the date of compiling the conclusion;
  • Before representing the “request”, the notification is sent against the payer about tax checking and/or is assigned/is ongoing the tax checking.

 

  • After submission of the request on payment of tax in which term will be the amount refunded

The tax authority not later than 1 month will refund to the tax payer the overpaid amount after submission of the request. 

In the event the overpaid amount, which was derived by the collection assignment of the tax authority payment from the bank account of the tax payer and/or wrongly charged amount of the tax sanction (including, customs sanction), including by two or several bank institutions or tax authority in result of the simultaneous execution of the collection assignment, the tax payer will be refunded not later than 15 days since submission of the declaration to the tax authority.