It is worth knowing that the possibility of returning mistakenly paid funds is envisaged in the Order of enrollment for future payments of a single contribution to the mandatory state social insurance or the return of excessive and / or mistakenly paid funds, which was approved by the order of the Ministry of Finance of Ukraine dated January 16, 2016 No. 6.

According to it, the funds are returned on the basis of a statement of the payer about such a return in the order of the order of priority.

Reimbursement (in accordance with clause 5 of the Order) is carried out in the following cases:

1) excessive or erroneous payment of amounts of the single contribution and / or financial sanctions applied to the corresponding account 3719;

2) the false payment of sums of the single contribution and / or financial sanctions applied to the inadequate account 3719;

3) the false payment of sums of a single contribution and / or financial sanctions applied to the account with the account of budget revenues;

4) false payment of tax obligations on taxes, fees, fines (financial) sanctions and penalties provided for by the Tax Code of Ukraine, to the account 3719.

In cases provided for in subparagraphs 1, 2 and 4 of clause 5 of this Procedure, the application for repayment of funds shall be submitted to the SFS, to which the funds have been paid, in the form specified in Annex 1 to this Procedure.

In the case provided for in clause 3 of clause 5 of this Procedure, the application is submitted to the body of incomes and fees at the place of incorrectly paid funds registration in any form, indicating the amount and direction of return.

Also, we note that the return of mistakenly paid amounts in cases provided for in subparagraphs 3 and 4 of this Procedure is carried out taking into account the provisions of Article 43 of the Code of Civil Procedure and clause 12 of Article 9 of the Law of Ukraine "On the Collection and Registration of the Single Contribution to the Mandatory State Social Insurance".

In case of receipt of the Application for the repayment of funds from the account 3719, the unit of the body of incomes and fees, which is entrusted with the function of administering the single contribution, within a period of no more than ten working days from the date of registration of the Application, verifies the information provided by the Payer.

The application remains unresponsive in the following cases:

- the non-conformity of the application with the form specified in appendix 1 to this Procedure;

- the unreliability of the information provided in the application of the Payer;

- submission of an application outside the place of accounting of excess and / or mistakenly paid amounts of a single contribution;

- presence of a single payer and / or financial sanctions payer.

In case of refusal to comply with the Application for repayment of the Account 3719, the payer of the single contribution by the unit of the revenue and fee body entrusted with the function of administering the single contribution shall be provided with a statement signed by the official, indicating the reasons for the refusal.

In case of satisfaction of the Application for the repayment of funds from the account 3719, the unit of the body of revenues and collections, which is entrusted with the function of administering the single contribution, shall transmit the Application with a note confirming the return of the Funds to the department of the revenue and fees body responsible for keeping records of payments and reporting.

Further, the unit of the body of incomes and fees responsible for keeping records of payments and reporting, within a period of not more than three working days from the date of receipt of the Application with a note on the confirmation of repayment of funds prepares a conclusion, on the basis of which also within a period not later than three working days is issued Settlement document for repayment of funds.