Moldova has simplified the procedure for repaying a tax liability by way of compensation or refund.
The State Tax Service recalled that in May, the amendments made by the government to the relevant provision came into force. This made it possible to simplify the procedures for requesting and paying reimbursement of funds from the budget. Funds can be reimbursed not only to bank accounts, but also to payment accounts of the taxpayer / his/her representative opened with payment companies, companies issuing electronic money, or with postal service providers authorized by the National Bank, or in cash. It is envisaged that funds are reimbursed on the basis of a taxpayer's application, which can also be submitted electronically - through the e-Cerere service in the taxpayer's personal account on the STS website, with an electronic signature. Reimbursement is also possible at the initiative of the STS - when the funds were erroneously collected by the STS (in this case, the taxpayer's application is not required). Another innovation - an application can be submitted by a representative of an individual, with a power of attorney - in this case, the funds are reimbursed to the bank and / or payment account of the taxpayer or his/her representative, or in cash. The document clarifies the procedures for repayment by way of compensation and/or reimbursement of amounts of overpaid / withheld income tax and the procedures for reimbursement of amounts collected by the bailiff (state duty and fines for an offense / crime). In the second case, the writ of execution in the original is attached to the application. Also, taxpayers can request a refund of overpaid health insurance premiums. In the new wording of the provision, an overpayment is an amount paid as a tax (duty), fee, compulsory health insurance contributions calculated as a percentage of wages and other payments, penalties and / or fines, paid or collected, including through enforcement, in a larger amount than it is provided in accordance with the tax legislation. // 08.06.2023 — InfoMarket
