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Part 1  >  Section 4  >  Chapter 12. OFFSET AND REFUND OF OVERPAID OR OVER COLLECTED AMOUNTS

ARTICLE 79. (7)  [Continuation]

7. If the interest provided for by Item 5 of this [one] Article is not paid to a taxpayer in full, [two] the tax authority shall render a decision on repayment [three] of the remaining amount of interest estimated on the basis of the date [four] of actual repayment to the taxpayer of the amounts of excessively paid [five] tax within three days as of the date of receiving [six] a notice of a territorial agency of the Federal Treasury of the date [seven] of such repayment and the amount of monetary funds repaid [eight] to the taxpayer. Prior to the expiry of the time period established [nine] by Paragraph One of this Item, an order to refund [ten] the remaining amount of interest drawn up on the basis [one] of a tax authority's decision to repay this amount [two] shall be subject to sending by the tax authority [three] to a territorial agency of the Federal Treasury for making the repayment. [four]

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