Article 91

If new facts and circumstances are determined in the course of inspection audit indicating that the taxpayer failed to assess his tax liability in a proper manner, the tax authority shall, on the basis of the minutes on inspection audit, determine the tax liability in the form of a decision.

Article 92

Deleted

Article 93

Deleted

Article 94

Deleted

XIII INTEREST

Article 95

(1) Interest at the rate of 0.03% on daily basis shall be paid on the amount of unpaid or underpaid taxes, starting from the day following the maturity date.

(2) Interest shall not be paid on the amount of default interest.

Article 96

(1) The taxpayer shall be entitled to interest on the amount of overpaid taxes at the rate referred to in Article 95 of this Law.

(2) The interest shall be calculated from the day of receiving the request for refund of overpaid taxes.

(3) If the ground for tax refund is a rescinded, amended or cancelled decision or another act on borrowing, the interest shall be calculated from the day of payment of taxes.

XIV TAX DEDUCTIONS AND REFUNDS

Article 97

(1) If the taxpayer executes the payment in the amount exceeding the amount of a tax liability, the tax authority shall be obliged to return to the taxpayer the exceeding amount with associated interest, or direct this amount for settlement of taxes for the following tax period, with the consent of the taxpayer, in accordance with this Law.

(2) The tax authority shall be obliged to inform the taxpayer on the overpaid amount within 8 days as of the day of overpayment.

(3) The tax authority shall be obliged to refund the exceeding amount of the tax liability within 5 business days as of the day of receiving the request for the refund.

Date: 2015-01-12; view: 722