{"id":80983,"date":"2022-12-02T19:43:20","date_gmt":"2022-12-02T17:43:20","guid":{"rendered":"https:\/\/op.biem.sumdu.edu.ua\/?p=80983"},"modified":"2022-12-07T19:44:11","modified_gmt":"2022-12-07T17:44:11","slug":"what-is-the-share-of-erroneously-paid-funds-from-a-single-account","status":"publish","type":"post","link":"https:\/\/op.biem.sumdu.edu.ua\/en\/what-is-the-share-of-erroneously-paid-funds-from-a-single-account","title":{"rendered":"What is the share of erroneously paid funds from a single account?"},"content":{"rendered":"<p>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.<\/p>\n<p>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.<\/p>\n<p>Norms are provided for in p. 35 note. 1.8 Art. 35 notes 1 of the Tax Code of Ukraine (hereinafter &#8211; TCU).<\/p>\n<p>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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":80981,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","footnotes":"","_wp_rev_ctl_limit":""},"categories":[12],"tags":[],"class_list":["post-80983","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/posts\/80983","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=80983"}],"version-history":[{"count":0,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/posts\/80983\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/media\/80981"}],"wp:attachment":[{"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=80983"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=80983"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/op.biem.sumdu.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=80983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}