Individuals > Declaration and payment > The return of the paid excess tax

The return of the paid excess tax

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.

  • The individual must accurately give the number of his bank account in which will be refunded the tax paid in excess. The responsibility for the accuracy of the bank account number is on the declaring individual.

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:

  • With the reimbursement’s order of the amount of taxes paid in excess in the bank account of the taxpayer.
  • Upon written request of the declarant, the paid excess amount can be calculated as a payment made for the following tax year.

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.