Since the beginning of 2017, the State Tax Service of the
According to its data, 539.9 million soms of the sum were returned to exporters, 393.2 million soms — to importers, 135.3 million soms — to diplomatic representatives and equivalent representatives.
Compared to the same period in 2016, the refunding of excess VAT amounted to 92.4 million soms more.
As noted, in accordance with the law and the established procedure, the refunding of the excess amount of VAT to a taxpayer is made on the account of payment of his penalties and tax sanctions on VAT or on account of his VAT tax liability.
The refunding of the excess amount of VAT is made on the account of paying tax debt for other types of taxes or paid on the taxpayer’s bank account. The decision is made on the basis of a mandatory survey of the submitted documents of the taxpayer regarding the validity of the formation of the amount of VAT excess.