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Fulfilment of claim for refund






(1) An application for the fulfilment of a claim for refund (§ 33) shall be submitted to the tax authority in a tax return or in any other written document or a document submitted in a format which can be reproduced in writing together with the details of the bank account of the taxable person.

[RT I 2008, 58, 323 - entry into force 01.01.2009]

 

(2) The amount which a person has the right to have refunded shall be refunded within thirty days as of the receipt of an application unless another term is provided for in an Act concerning a tax. A claim for refund shall be fulfilled immediately if the tax authority has verified the correctness of the claim for refund earlier on the basis of subsection 33 (11). In the case of a refund exceeding 640,000 euros, a written decision shall be made stating the acts performed in order to verify the excess payment and the name of the official conducting the verification. The decision shall be signed by the head of the regional structural unit of the Tax and Customs Board.

[RT I 2010, 22, 108 - entry into force 01.01.2011]

 

(21) If the tax authority calculates the amount of interest (§ 115) before the term for fulfilment of the claim for refund, the tax authority shall set off the claim for interest against the claim for refund before satisfaction of an application for fulfilment of the claim for refund without setting a term for the payment of the claim for interest.

[RT I 2008, 58, 323 - entry into force 01.01.2009]

 

(3) If an application for fulfilment of a claim for refund is submitted prior to the due date for the payment of tax, the overpaid amount shall be refunded within thirty days as of the due date for payment of tax unless the tax authority decides to fulfil the claim for refund earlier.

[RT I 2008, 58, 323 - entry into force 01.01.2009]

 

(4) If a claim for refund is fulfilled by transferring an amount to a taxable person’s bank account located in a foreign state, the tax authority has the right to deduct the costs of transferring the refunded amount from the refunded amount.

 

(5) An overpaid amount of tax shall be refunded from the place of receipt of the tax.

 

(6) If the size of a claim for refund does not exceed 10 euros, the claim for refund shall only be fulfilled on the basis of a written request submitted separately by the entitled person. If no request is submitted, the tax authority shall keep the amount subject to a claim for refund in order to cover future tax liabilities or set-offs of the taxable person.

[RT I 2010, 22, 108 - entry into force 01.01.2011]



 

(7) If an application for fulfilment of a claim for refund is partially satisfied, a reasoned written decision shall be delivered to the person within the term provided for in subsection (2) of this section. If the tax authority ascertains that the actual claim for refund of the taxable person is up to 10 euros less than the claim for refund stated in the application of a taxable person for fulfilment of a claim for refund, such reasoned written decision shall only be issued at the request of the taxable person.

[RT I, 10.12.2010, 4 - entry into force 01.01.2011]

 

(8) At the request of a person entitled to submit an application for fulfilment of a claim for refund, the tax authority shall use the claim for refund for the performance of the monetary obligations of a third person to the extent specified in the application (subsection 105 (8)).

[RT I 2008, 58, 323 - entry into force 01.01.2009]

 

(9) The limitation period for submission of an application for fulfilment of a claim for refund is seven years from the date of making the last amendment in the claim for refund.

[RT I 2008, 58, 323 - entry into force 01.01.2009]



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