Sub-paragraph 15.1 Paragraph 15 Sub-section 94 Section XX of the Tax Code of Ukraine (hereinafter – Code) stipulates that in case that the central executive body implementing state tax policy, based on the internal audit results of relevant one-time (special) voluntary declaration, detects an arithmetic error that led to the overpayment of levy for the one-time (special) voluntary declaration (hereinafter – levy), the declarant who submitted the corresponding one-time (special) voluntary declaration has a right, based on the corresponding notification of the central executive body implementing state tax policy, to submit a clarifying corresponding one-time (special) voluntary declaration within 20 calendar days from the date of receipt such notification. Reimbursement of the overpaid amount of levy is carried out according to procedure defined by Article 43 of the Code.
Paragraph 43.3 Article 43 of the Code stipulates that mandatory condition for reimbursing amount of monetary obligation and penalty is submission by the taxpayer of an application for such reimbursement (except for the reimbursement of excess withheld (paid) amounts of the personal income tax, which are returned by the controlling body on the basis of tax declaration submitted by the taxpayer for the reporting period calendar year based on the recalculation results of his / her total annual taxable income) within 1095 days from the date of occurrence of the mistakenly and/or excessively paid amount and/or penalty.
Paragraph 43.4 Article 43 of the Code stipulates that the taxpayer submits application for reimbursement of mistakenly and/or excessively paid monetary obligations and penalties in an arbitrary form, in which he / she indicates direction of the transfer of funds: to the current taxpayer’s account in a bank institution, to the single account (if it is used); for reimbursement of monetary obligation and/or tax debt from other payments, control over execution of which is entrusted to the controlling bodies, regardless of the type of budget; cash return of funds by check if the taxpayer does not have a bank account.
Therefore, reimbursement of the overpaid amount of levy is carried out on the basis of declarant's application submitted in an arbitrary form within 1095 days from the date of occurrence of the overpaid amount of levy.