Taxpayer Cannot Refund Overpaid Amounts to VAT Electronic Account, Says Tax Authority

Taxpayer cannot return mistakenly paid amounts to the VAT electronic administration system account.
Overpaid amounts cannot be transferred from a non-VAT budget account to the taxpayer’s VAT electronic account.
Funds are credited to the VAT electronic administration system account from bank accounts or non-bank payment service providers.
Funds can also come from treasury accounts for settling debts related to utility services.
Excessively paid VAT obligations can be returned to the taxpayer as per the tax code.
Tax authorities can use funds to settle declared VAT tax debts from July 1, 2015, onwards.
Mistakenly or excessively paid amounts cannot be transferred from a non-VAT budget account to the taxpayer’s VAT electronic account.

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.