The Tax Administration has announced that taxpayers who pay more than the required amount of tax or make payments to the wrong account have the right to request a correction or refund of the excess or mispaid amount. According to the Law on Tax Procedure and Tax Administration, requests for correction or refund can be submitted electronically through the ePorezi portal, which also provides detailed user instructions to assist taxpayers.
Multiple submission options
Requests can also be submitted in writing—either in person at the administration office, by mail, or by email to the relevant organizational unit of the Tax Accounting Sector, depending on the taxpayer’s residence or registered office. The Tax Administration website provides a directory of all competent units and a list of email addresses for submitting applications.
Written requests can be submitted in a free format, and the deadline for issuing a decision on the correction or refund is 15 days from receipt of the request.
Additional information online
Detailed guidance on exercising the right to a correction is available in the tax guide titled “How to Exercise the Right to Correction”. Requests can also be submitted at branches of the Treasury Administration. Citizens and businesses can find more information in the Services Catalog on the Tax Administration website under the “Services and Procedures” section, which provides current information on electronic and administrative procedures.
