The State Tax Service (STS) explained that a taxpayer who mistakenly transfers a tax liability to a different budget account can be exempted from financial liability provided they comply with the requirements of the Tax Code and submit an application for the return of funds.
Conditions for exemption from financial liability
A mistaken payment to another budget account is considered a circumstance that can exempt a taxpayer, including a tax agent (a person who withholds or remits taxes on behalf of others), from financial liability for tax offences and other breaches, the control of which is vested in the controlling authorities. The rule applies provided the taxpayer has not failed to meet the legally established payment deadline or the agreed amount of the monetary obligation to the budget. To confirm this circumstance, the taxpayer must take steps to recover the mistakenly paid funds.
Late-payment penalties for mistaken payments
If a monetary obligation is transferred to an incorrect budget account, late-payment interest is not charged. If such interest has already been charged, it will be cancelled provided the taxpayer did not miss the payment deadline and takes measures to recover the funds.
Procedure for refunds and deadline for submitting an application
Submitting the appropriate application is a mandatory condition for the refund of the sums of the monetary obligation and any late-payment interest. An exception applies to amounts of personal income tax (PIT) that were excessively withheld or paid: the controlling authority returns these on the basis of the taxpayer’s submitted tax declaration on property status and income (the official income report) for the reporting calendar year, after recalculation of the total annual taxable income.
An application for the return of mistakenly and/or excessively paid funds and late-payment interest must be submitted within 1095 days from the date the overpayment arose. The deadline is calculated from the day the funds were transferred to the incorrect account.
The announcement does not specify whether such an application can be submitted online or through which service; the methods of submitting the application are not detailed.
