Individuals > Declaration and payment >
If from the filling in of the annual individual declaration of incomes, it results a negative difference, thus, from what results from the calculation based on the declaration, the individual taxpayer has a tax surplus as a result of the calculation of deductible expenses, the regional directorate of tax must refund, upon his request the amount of taxes paid in excess.
A taxpayer's request for the return of the amount paid in excess, must be submitted to the Tax Authority within 30 days from the date of submission of the annual individual declaration of incomes and must be accompanied with copies of all documents justifying the incomes and deductible expenses.
The individual taxpayer submits the request for the refund of the amount, together with supporting documentation, in person at the tax organs, where he is provided with a number of protocols for their submission.
Once, The Regional Directorate of Tax verifies the accuracy of the data and from their verification or inspection, it results that the information provided in the declaration is correct, The Regional Directorate of Tax proceeds:
The crediting of the amounts derived from the deductible expenses’ scheme is carried out within September 30th of the year following the tax period for which the declaration is filled in.