The State Tax Service has warned thousands of citizens about the possibility of refunding overpaid tax amounts for which the statute of limitations of 6 years expires
The State Tax Service (STS) reported that through the information system has identified a list of taxpayers who have expired statute of limitations (6 years) on overpaid tax amounts. According to the tax legislation, they are subject to annulment. In case of expiration of the limitation period, the STS may restore it and accept an application for refund of overpaid amounts or amounts that are subject to refund in accordance with the tax legislation, but only if the taxpayer submits evidence confirming the reasons for non-compliance with the limitation period. The STS provides 30 days for taxpayers to submit such evidence. The agency has published lists of individual taxpayers with overpayments registered on their accounts, separately for each territorial-administrative unit, with an e-mail address to which the evidence can be sent. The exact amount of overpayments and the number of taxpayers who fall under the annulment, the STS does not provide, but the data are available on the website of the institution for each district and municipality. For example, only in Chisinau municipality it is 60.5 thousand taxpayers with overpayments amounting to 8.2 million lei, in Balti municipality - more than 9.1 thousand (1.7 million lei), in Comrat - almost 6 thousand (683.1 thousand lei), in Cahul municipality - 9.2 thousand people (1.4 million lei), etc. According to the STS, an individual can request reimbursement in case of failure to use the full exemption from income tax, improper withholding of taxes from certain types of income, etc. The reimbursement can be requested by filing an annual income tax return or by submitting an application (electronic or paper) for reimbursement of overpaid or withheld income tax. The application may be submitted up to 6 years from the date when the overpayment was made and/or occurred. // 09.12.2024 - InfoMarket
