According to provisions of Article 200 of the Tax Code, the right to obtain VAT budget refund is implemented through respective completion of tax return. Refund in the monetary form (an application should be filed additionally) or for offsetting tax liabilities of future periods \u2013 the taxpayer should report it in the tax return in respective lines 23.1 or 23.2.<\/p>\n
c941<\/span><\/p>\n After the amount of negative VAT was reported in line 23 of the VAT return, it \u201cdisappears\u201d from the tax return and does not participate in VAT budget refund calculation since that. Such amount is transferred from the tax return of the taxpayer to the personal account card.<\/p>\n As a matter of fact a personal account card is an internal database of tax bodies which is kept regarding every taxpayer and assigned also for reflecting the state of his settlements with the budget regarding each type of taxes. Representatives of tax bodies made accent on exceptionally internal character of this data repeatedly in our practice. The taxpayer has no influence or opportunity to control it; there is only an opportunity to make verifications with tax authorities, which is also often complicated in practice.<\/p>\n The personal account card is a territory of tax bodies, and it is better not to rely on their consciousness and accuracy. A taxpayer can get into a situation when the amount of budget refund would be absent in personal account card upon results of verification with the tax service. However even its presence does not guarantee anything.<\/p>\n For example, during the last few years the disputes were frequent, which concerned the reimbursement of VAT overpayment or VAT budget refund after 3 years (1095 days) from the moment the respective right has appeared. The position of tax bodies during the long lasting period was the same \u2013 since according to the provisions of the Tax Code the application for VAT budget refund can be filed during 1095 days from the day on which such right has appeared, the right for such refund is lost if this period has expired. And first of all this concerns obtaining VAT budget refund for offsetting tax liabilities of future periods. Thus, the tax bodies repeatedly wrote off such claimed amount of VAT budget refund from a card stating, for example, the lack of application for its refund (which is not even foreseen by the legislation in this situation).<\/p>\n If such dispute arises even the presence of the amount of budget refund on the personal account card will not help the taxpayer to prove his right for such refund. Primary evidence in such dispute would be only the submitted VAT return with the respective amount of VAT budget refund stated in it.<\/p>\n However, how to defend the own right if a disputable amount of VAT budget refund was not stated by the taxpayer as such in the tax return?<\/p>\n Obtainment and further reflection of tax notification-decision in form \u201cV2\u201d in the tax return is the striking example of such situation.<\/p>\n