Huawei 2
Tax authority to pay penalties for each overdue day of tax refund

The draft Tax code in the new edition provides for a new procedure for the offset or refund of overpaid tax.

In accordance with it, it is planned to introduce a mechanism for the timely return of the amount of overpaid tax and offset (refund) of the amount of overpaid tax.

In this case, it is provided that for each overdue day of the tax refund, the tax authority will pay penalties to the taxpayer, including in the case of cancellation by a higher tax authority or a court of the decision of the tax authority.

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