The Cabinet of Ministers has amended the “Rules for the refund of overpaid taxes, mandatory state social insurance, unemployment insurance and compulsory medical insurance contributions, interest and financial penalties.”
“Operative Information Center-OMM” reports that Prime Minister Ali Asadov signed a new decision on the matter.
Under the decision, authorities responsible for ensuring that funds are credited to the budget will also oversee the portion of excise tax calculated under Article 191.5 of the Tax Code and paid into the compulsory medical insurance fund, in cases involving overpaid taxes, interest and financial penalties, as well as payments made in error because of incorrect account details and/or the erroneous processing of payment transactions.
