This situation Errors in the calculations. If the taxpayer finds an error in the calculations or overpaid the tax, the tax service may return the unnecessarily paid money to his current account.
Adjustment of the tax return. If the taxpayer has amend his tax return, which l to a recalculation of the amount of tax, he can receive part of the amount paid to his current account.
Refund of tax ductions. If the taxpayer is entitl to a tax duction in accordance with the law, he may apply for a refund of this duction. If the application is approv, the tax service will return the duction amount to its current account to the taxpayer.
When returning money to the taxpayer’s current account
You must specify the correct bank details in order to guarantee a successful operation. In case of incorrect indication of information or problems with a bolivia business email list bank account, a refund may be reject or delay.
As a rule, return funds can be us by the taxpayer at their discretion, including to cover current expenses, accumulation or investment.
The concept «is return to the current account »
When the taxpayer fills out the tax return and calculation, he indicates his income, expenses and other factors affecting the total amount of the tax. The tax service checks these data and determines how much the taxpayer should pay.
Tax payments can be made not only on the day content layout is also important: when the taxpayer submits a declaration, but also on other dates determin by law. When the taxpayer overpays the tax, or has the right to return, the money is transferr back to his current account.
Refunds to the current account may occur regularly
If the taxpayer is a technical or other category of taxpayers whose payment amount is more than 10,000 rubles. In this case, the taxpayer will be issu a special cn numbers tax form, according to which he will be able to request a refund to his current account.