Ministry of Revenues publishes draft order
The official website Ministry of Revenues' published a draft order "On approval of offsetting against future payments of a single contribution for obligatory state social insurance or refund of overly and/or erroneously paid funds". The order defines the procedure for offsetting against future payments or refund to taxpayers that under Law are charged with the duty to accrue, calculate and pay a single contribution, of amounts of erroneously paid Single Contribution. According to the draft, the application for the refund of overpaid funds must include:
- name of the payer (entity);
- EDRPOU code (for a legal entity) or full name and patronymic of the individual;
- registration number of a taxpayer's registration card (ID) or passport series and number, legal address (location) and contact phone number;
- reasons for the return of the single contribution and the amount of single contribution to be refunded;
- beneficiary's bank details.
The taxpayer must add to the application the original or certified copy of the settlement document (receipt, transfer order, etc.), confirming the erroneous payment of funds to the account of the relevant body of revenues and fees.
