"It has been one and a half months since I submitted my annual declaration to the State Revenue Service, but the tax overpayment calculated for my refund has still not been transferred.
How long does the State Revenue Service need to collect the money and return it to the taxpayer? Why are there such delays – is it due to a lack of funds or a lack of staff?"
Answers Kristine Augstkalne – Jaunberzina, Public Relations Specialist of the Communication Department of the State Revenue Service:
– The tax service returns the overpayment of income tax within 3 (three) months from the date of filing the declaration. This timeframe is established by the Law on Personal Income Tax. Accordingly, the State Revenue Service reviews the submitted declaration and returns the overpaid tax within three months from the date of receiving the declaration.
In practice, in most cases, the refund is made within a month or even a week, so people have become accustomed to receiving refunds faster than required by law, and the State Revenue Service is working to ensure this continues in the future.
However, the review of the declaration may take longer due to various factors: for example, if a large number of documents confirming allowable expenses are attached, or if additional information is required during the verification process, etc.
Thus, one and a half months cannot be considered a delay.
