On January 1, 2022, changes to the Procedure for the return of funds mistakenly or excessively credited to the state and local budgets came into force.
This is stated in the order of the Ministry of Finance dated 08.12.2021 No. 647.
Now in the process of returning the funds erroneously or excessively credited to the state and local budgets (except for taxes, fees, fines and payments, the control of the implementation of which is entrusted to the bodies of the State Customs Service and the State Customs Service):
● the remote service system "Treasury Client – Treasury" (hereinafter – the Treasury system) is used using means of cryptographic protection of Treasury information;
● electronic documents are exchanged with the use of qualified electronic signatures and seals between the bodies that control the administration of budget revenues, the bodies that keep records of debts in terms of borrowers, local financial bodies, the Treasury and the main departments of the State Treasury Service.
It is provided that the application for the return of funds from the budget of the court fee, with the exception of erroneously entered, must be made with the mandatory indication of the information specified in paragraph 8, point 5 of section I of Order No. 787, and the number of the court decision, and submitted by the payer to the relevant head office of the Treasury , Treasury with the original or a copy of the document for transfer, or a paper copy of the electronic settlement document that confirms the transfer of funds to the budget, a copy of the court decision, duly certified.
When the payer submits an application for the return of funds from the budget in electronic form, a scanned copy with a mandatory overlay of the payer's electronic signature is simultaneously submitted: a transfer document or an electronic settlement document that confirms the transfer of funds to the budget, a duly certified court decision (in the case of a return court fee (except for erroneously credited), a power of attorney to receive funds by a trusted person, certified in accordance with the requirements of the Civil Code of Ukraine, a passport of a trusted person (in case of returning funds to a trusted person).