Overpaid tax liability

When the amount of taxes paid is greater than the amount of tax assessed in the notification of tax assessment or tax declaration, the tax administration exceeds the overpaid amount on the account of other unpaid tax liabilities from the taxable person . This is done automatically by the tax administration itself, in the first period following the current taxable period in which the taxable person results with tax surplus. For the profit tax, this is done within the first month following the month in which the taxable person results with tax surplus.

When the amount of excess tax credit is greater than the amount of other unpaid tax liabilities from the taxable person, the difference remained, upon the written request of the taxable person may:

• be refunded automatically to the taxable person, within 30 calendar days from the date of payment of the overpaid amount or from the date of completion of the legal conditions for reimbursement;
• be passed on behalf of the future tax liability of the taxpayer.