Procedure for dealing with cases of erroneous tax payments

Integrated taxpayer cards (hereinafter referred to as TICs) for all taxes, fees and payments by means of the Tax Block ICS are electronically stored at the supervisory authority at the place of registration and the reflection of payment orders in the TIC is possible only if funds are transferred to accounts opened with the Treasury Service for this supervisory authority of the State Tax Service.

In case of payment of taxes and duties to accounts that do not correspond to the TIN (incorrect accounts), the funds, upon receipt to the budget account, are not credited to the TIN of the payer, but are reflected in the integrated card of the conditional payer "PAYMENTS PENDING DETERMINATION" of the Tax Block. The erroneously paid funds must be recovered (transferred to the budget account at the payer's place of registration).

According to Art. 43 of the Tax Code, a prerequisite for the refund of a monetary obligation is that the taxpayer submit an application for such refund.

The application may be submitted by the taxpayer to the territorial body of the State Tax Service in electronic form using information and communication systems and in compliance with the requirements of the legislation in the areas of information protection, electronic trust services and electronic document management (J/F1302002).

In the application, the taxpayer shall indicate the name of the erroneously paid tax, fee, payment, its amount, date of payment and the details from the payment document under which the funds were transferred to the budget (budget revenue classification code, budget account to which the funds were transferred, EDRPOU code of the territorial body of the Treasury in whose name the account was opened, and the Treasury's MFO), and determine the direction(s) for transferring the erroneously paid funds.

In addition to the application, the payer may submit a copy of the payment document pursuant to which the erroneously paid payment was transferred to the budget.

In case of detection of cases of payments to incorrect accounts, the Eastern Interregional Department of the State Tax Service for Large Taxpayers suggests that the taxpayer immediately submit to the STS body at the place of actual payment for consideration and execution of applications that meet the requirements of the "Procedure for Information Interaction of the State Fiscal Service of Ukraine, its territorial bodies, the State Treasury Service of Ukraine, its territorial bodies, local financial authorities in the process of refunding to taxpayers erroneously and/or overpaid amounts of monetary liabilities".