Offsetting its debts and paying the tax refund within three months provide for the provisions of the bill on the new Tax Procedure Code that has been consulted since Sunday (31.32024). At the same time, all sub-cases relating to taxpayers claiming reimbursement from the Tax Administration are provided. Specifically: 1. If the taxpayer is entitled to a tax refund, the Tax Administration, after netting the taxes due by the taxpayer with the amount to be reimbursed, shall refund any resulting dispute. 2. ( a) In cases of direct taxation , the refund shall be paid to the taxpayer within 90 (90) days of the submission of the taxpayer ‘s declaration . In particular for the declaration made without prejudice, the period referred to in the first subparagraph shall start from the acceptance of the reservation by the tax authority. (b) In particular for requests for reimbursement of a Value Added Tax by persons not established within the country , the Tax Administration shall rule within four (4) months of receipt of the request, unless additional information is required, when that period is extended to eight (8) months. The amount to be reimbursed shall be paid no later than 10 (10) working days after the expiry of the decision-making deadline. 47 ( c) In the event of administrative identification or correction of the tax after a modification declaration , the refundable amount shall be paid to the taxpayer within 90 (90) days of the adoption of the tax determination act . (d) Where a check is carried out to recover the tax , the refund shall be paid to the taxpayer within thirty (30) days of completion of the check . The verification referred to in the first subparagraph shall be completed no later than four (4) months after the issuing of the control order. In exceptional cases, the period referred to in the second subparagraph may be extended for eight more (8) months, on special grounds. For the purposes of that Article, completion of the check shall mean: (e) Without prejudice to the a) to (d), the refundable amount shall be paid to the taxpayer within 90 (90) days of the submission of a claim for reimbursement. (g) A judicial appeal seeking the annulment or modification of the act determining the tax or the imposition of the fine or the decision of the Dispute Settlement Division shall constitute a request for reimbursement and the period of c.e. shall commence from the notification to the competent authority responsible for the reimbursement of the unduly paid amount of the judgment of the court cancelling or amending the act determining the tax or imposing the fine or the decision of the Dispute Resolution Division. 3. After the expiry of the time limits, the taxpayer’s claim for the refund becomes overdue. 4. In a declaration by the taxpayer the refundable amount may be withheld for the purpose of netting it with future taxpayers’ debts. 5. The claim for a tax refund, which has been unduly paid, shall be deleted at the time when the right of the Tax Administration to issue a tax identification act is waived. The limitation of the claim for a refund resulting from the payment of a tax unduly paid as a result of the adoption of an act for the annulment or modification of a direct determination or act determining the tax or fine shall be extended by one (1) year from the date of the adoption of the act of cancellation or amendment if the act of cancellation or amendment is issued within the last year of the limitation period or after the completion of the limitation period. In particular in taxes on donations, parental benefits and property transfer, the claim for a tax refund, which was unduly paid for not drawing up 48 contracts or transferring a court order, shall be deleted within five (5) years of the end of the year in which the declaration was made.
Tax refunds: When paid to taxpayers – All sub-cases
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