- According to the Tax Code of Ukraine, if a taxpayer’s registration is cancelled and they have tax obligations from the last tax period, the amount of tax is deducted from the budget refund.
- If a person is eligible for a budget refund, it will be provided regardless of their registration status as a taxpayer.
- It is possible to change the bank account for receiving the budget refund or the amount of funds in the VAT electronic administration system.
- If there are changes to the bank account mentioned in the refund application, the person can submit a notification to the tax authority with the new account details.
- The notification should include the full name and tax identification number of the taxpayer, as well as the date of the previous refund application.
Source: news.dtkt.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
