SFS refunds UAH 46k of overpaid tax to radio electronics manufacturer 

Tax issues: Other issues Kyiv

Subject of complaint: Main Department of the State Fiscal Service in the City of Kyiv (MD SFS)
Complaint in brief: On September 26, 2018, a radio electronics manufacturer addressed the Council. The enterprise could not return an excessively paid VAT. 
Having paid the VAT, the Complainant realized that he had made mistakes when filling out the declaration and, in fact, had to pay less. According to the Tax Code, the taxpayer may return overpaid funds. To do this, he/she must submit an application to the MD SFS within three years from the date of payment. The Complainant used such a right as well.
However, at the request of the applicant to refund excessively paid funds, the tax authority made a counter-proposal – to conduct a company’s inspection. The manufacturer insisted that the inspection to refund an overpayment was not stipulated by law, while the SFS was just looking for reasons not to return funds. The Complainant turned to the Council with this issue.
Actions taken: The Council’s investigator upheld the company’s position. Indeed, inspection and audit measures were not required for overpayments refund. In order to establish a dialogue between the parties, the investigator arranged a meeting between the Complainant and the MD SFS top management. Having discussed all controversial points, the parties reached an agreement and agreed on further steps to resolve the complaint.
Result achieved: In early November, the SFS transferred UAH 46 thousand to the company’s electronic account. The case was closed successfully. 

Next case:: Systemic problem with processing duplicate tax invoices is resolved