Amounts of monetary obligations (obligations from a single contribution) and penalties paid in error and/or in excess by the taxpayer, according to the data of the controlling body, are considered funds received in a single account, and are taken into account by the central executive body that implements the state tax policy, when forming the Register of payments from a single account for an individual taxpayer on the date of formation of such Register.
The taxpayer has the right, through the Electronic Cabinet, to determine the direction of use of the amount of erroneously and/or excessively paid monetary obligations and penalties available on the date of formation of the Register of payments from a single account in terms of an individual taxpayer, which must be taken into account when forming such a Register.
Norms are provided for in p. 35 note. 1.8 Art. 35 notes 1 of the Tax Code of Ukraine (hereinafter – TCU).
The provisions of clause 35 note 1.8 of Art. 35 notes 1 TCU do not deprive the taxpayer of the right to return mistakenly and/or excessively paid monetary obligations and penalties in the manner specified in Art. 43 of the TCU.