How to return the ERU (unified social contribution), which was mistakenly paid to the wrong account?
A situation often happens: a single social contribution was paid to the wrong account or a large amount was paid. Then the question arises: “What to do with the overpayment and how to get the money back?”
First of all, there is no need to panic, because this is not very difficult to do, the main thing is to adhere to a certain sequence.
If, by mistake, a larger amount of ERUs was paid than necessary, then the excess can be credited to future payments. That is, when paying for the next period, you will need to pay the difference between the accrued amount and the excess that was paid in the previous period.
If for the payer the option of crediting funds against future payments is acceptable, then he actually does not need to do anything. After all, the control body independently, without any applications for transfer, automatically calculates the excess of the paid ERUs as future payments to the same current account.
There is also a second way to return ERUs. It is relevant in the event that the amount of the overpayment is very significant, or does not want the funds to be transferred towards future payment.
In this case, the refund occurs:
– When the payer has deposited funds in a larger amount than necessary;
– When the payer has mistakenly deposited funds to another account that is not intended for payment of ERUs.
In this case, the erroneously transferred funds or their surplus can be returned only if a corresponding statement is received from the payer. The form of such an application is indicated in Appendix 1 of Procedure No. 6.
If the application is submitted without observing the established form, it will not be considered.
But if the funds for the payment of ERUs were mistakenly transferred to the account of income and fees, then the application for a refund can be written in any form. The application must contain the name of the taxpayer, the individual tax number, the type of erroneous payment and the way in which the funds should be returned. This can be either to a checking account or to pay off other taxes. This application must be accompanied by a copy of the receipt of the wrongly paid funds.
An application in the prescribed form or in an arbitrary one must be submitted to the controlling authority to whose account the erroneous payment was made.
You can apply in the following ways:
– Personally by the payer of ERUs;
– Send by mail notification;
– By means of electronic communication, but with the obligatory use of an electronic digital signature.
The fastest option would be to send such an application through the taxpayer’s personal electronic account. Applications can simply be scanned and sent through the “Correspondence with DFS” menu function.
Refunds may be rejected for the following reasons:
– The application is written in the wrong form
– The statement contains false information
– The application was submitted to the wrong authority to whose account the false payment was made.
Also, there may be no refund of erroneously paid funds in the event that the payer has an arrears in the payment of ERUs.
The payer must be notified in writing about the consideration of the application. If the refund of the wrongly paid funds is refused, then there must be a reasoned written refusal.
Clause 43.3 of the Tax Code of Ukraine stipulates that refusal to return the overpaid ERUs can also occur if the payer submitted an application for a refund after 1095 days.
After receiving the application, the tax authorities have 10 working days to verify the application complies with the established rules. If the application was written without violations, then the refund procedure begins. It takes up to 6 business days.
Further, if the tax authorities reviewed the documents and decided to return the funds, they transfer the documents to the State Treasury. It is the State Treasury that must transfer the paid funds to the payer of ERUs.
Delays in the transfer of funds may arise if the date of transfer of funds falls on the last two business days of the month. In this case, funds can be transferred on the first day of the next month.
If the taxpayer paid a single social contribution to the wrong account, then it takes a certain time until he returns the funds. It could be about a month. During this time, until ERUs are received on the correct account, the tax authorities send the payer of ERUs a tax claim for payment of arrears.
But this requirement can be appealed in court. Judicial practice shows that the courts defend the taxpayer and consider the erroneous payment of ERUs to another account as a technical error.
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