ACTIONS WHEN OVERPAYING THE MILITARY FEE

 Sometimes there are situations of overpayment of taxes, fees or other charges. However, if such a fact is discovered, everyone wants to get their money back or get other possible benefits. Therefore, consider a set of actions for the return of funds in case of overpayment of military duty, which must be done by the taxpayer (otherwise they will continue to be accounted for as overpayment).

 It should be noted at once that sub-clause 14.1.115 of the Tax Code of Ukraine, under overpaid monetary obligations means funds that as of a certain date are credited to the budget in excess of the defined monetary obligation of such payer, the payment term for which has already come . It follows that the taxpayer can:

• Return such funds;
• Reduce the following military tax liability;
• Pay a monetary liability from other taxes;
• Pay the tax debt.

Define the mechanism of action and features of these procedures

 The initial stage of such a return is the submission of an application.

 Such an application shall be submitted to the supervisory authority within the usual 1095 days, calculated from the date of occurrence of such overpayment. It should be noted that such a statement does not have a standard template, so the payer can make it yourself. It is important to indicate the information in the statement on the direction of repayment (to the current account in the bank; to repay to the account of other periods; to repay the tax debt; return in cash) (regulated by paragraph 43.4 of the Tax Code of Ukraine).

 Thus in the statement the general information on the taxpayer is specified:

• name (surname, patronymic if it is an individual);
• location address (residence);
• contacts;
• date and signature.

 It is obligatory to indicate in the application the exact amount of overpayment, which is reflected in the payer's office, because otherwise, according to the order of the Ministry of Finance from 15.12.2015 № 1146, if the amount specified by the taxpayer is completely absent, the State Tax services of Ukraine send a refusal to return the funds, indicating a proposal to reconcile such amounts. The refusal is sent in time to prepare an opinion for the Treasury (this will be discussed below).

 The next step is to consider this application by the supervisory authority. Thus, his official within 20 days from the date of registration of the application, considers it and at least five days before the end of this period prepares an opinion and sends it for execution to the treasury service body, which is obliged within 5 you working days from the date of receipt of the conclusion, return such overpaid funds.

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