The Tax Authority Clarified When No Penalty is Charged for Erroneous Tax Payments

Any penalty already charged will be annulled if the taxpayer met the deadline for tax payment and submitted an application to the territorial body of the State Tax Service (STS) requesting the return of the erroneously paid funds for offset against a tax liability or debt.

In the event of an erroneous payment, the taxpayer receives an electronic notification in the private section of the Electronic Taxpayer Cabinet on the next banking day. The notification contains the payment details of the instruction under which the payment was made.

To respond promptly, the taxpayer must:

1. Access the "Reporting Input" mode.
2. Complete the form "Application for the Return of Erroneously and/or Overpaid Amounts of Monetary Obligations and Penalties" under the type "J(F)13 Requests."

Select the appropriate form identifier:

• J1302002 — for legal entities
• F1302002 — for individuals

A copy of the payment document used to pay the tax must be attached to the application.

In the provided form, the taxpayer must:

1. Fill in the relevant fields of the electronic document.
2. Sign and submit the application to the territorial office of the STS where the erroneous payment is recorded.