How can a taxpayer submit application for the return of erroneously and/or excessively paid amounts of monetary obligations and penalties using the J/F 1302002 form through the Electronic cabinet and to which State Tax Service’s authority?

To return erroneously and/or excessively paid monetary obligations, the payer must perform the following steps:

Step 1. Login to the Electronic cabinet at: http://cabinet.tax.gov.ua, as well as through the State Tax Service’s web portal.

Step 2. Access to private part of the Electronic cabinet is possible after the user’s electronic identification using a qualified electronic signature (from any trust service provider), through the id.gov.ua system (MobileID, BankID), Diia.Pydpys or a "cloud" qualified electronic signature.

Step 3. "Reporting" mode in the Electronic cabinet allows the payers to create and submit application for the return of erroneously and/or excessively paid monetary obligations and penalties to territorial bodies of the State Tax Service;

Step 4. Forming application in the "Reporting" mode, the payer selects filter parameters: "year", "period", "form type" (for example, "J(F)13 Requests"). From the list of electronic forms, the required Application form (J/F 1302002) is selected and the corresponding territorial authority of the State Tax Service is indicated: (by default, authority of the State Tax Service at the place of primary registration is indicated). 

In the suggested form, it is necessary to fill in appropriate fields of the electronic document, sign and send Application, while the taxpayer’s registration data is filled in automatically.

Step 5. To refund funds for one or more payment documents:

a) The payer can add copies of payment documents to Application: in the "Attachments" tab, select the "Add" option, document of any format (F/J 1360102) and fill in required fields of the form.

b) in the field "Date of payment to the budget" of Application, the payer indicates information from payment documents.

Important: To return erroneously or excessively paid amounts of monetary obligations and penalties, the payer submits Application to territorial body of the State Tax Service at the accounting place of relevant amount.

* Contact Center of the State Tax Service of Ukraine provides consultations to the taxpayers, clarifications on tax legislation and assistance in resolving tax-related matters. Total number of applications received last year reached 1 062 448.

How to contact? Hotline: 0 800 501 007 (free calls). E-mail: idd@tax.gov.ua. Personal account: Through the taxpayer’s Electronic account.

Working hours: Monday–Friday, from 08:00 to 18:00.