The updated Procedure for the refund of erroneously paid taxes is in effect
The Order of the Ministry of Finance No. 262 dated 28.05.2024, which amended the Procedure for the Refund (Transfer) of Funds Mistakenly or Excessively Transferred to the State and Local Budgets, has entered into force. It should be noted that this is the second time this year.
In particular, this time it was clarified that an application for refund (transfer) of funds from the budget in electronic form must be submitted with the obligatory imposition of an electronic signature of the payer or an authorized person based on a qualified electronic signature certificate in accordance with the requirements of the Law "On Electronic Identification and Electronic Trust Services".
The application shall be accompanied by a copy of:
- a payment instruction confirming the transfer of funds to the budget,
- a duly certified court decision (in case of refund of court fees (except for erroneously credited ones) and monetary penalties for administrative offenses)
- a document confirming the relevant powers of the authorized person, duly certified.
Order # 262 entered into force on the date of its official publication in the Official Gazette of Ukraine on June 28.
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