To make enforceable in practice, the mechanism to return the excessive balance on the taxpayer̵…
To make enforceable in practice, the mechanism to return the excessive balance on the taxpayer’s VAT account. In particular, there shall be no delays in communication between the tax authorities and the State Treasury regarding return of such excessive balance upon the taxpayer’s request. This can be achieved, inter alia, by introducing personal disciplinary, administrative and financial liability of the officials of the tax authorities (for instance, in case of their failure to timely provide the State Treasury departments with the necessary information).