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Claiming Order for Tax Refund


The claim-based order of tax reimbursement involves the reimbursement of the amount of tax declared for reimbursement in the tax return, in accordance with the procedures provided for in this article, prior to the completion of the desk audit conducted pursuant to Article 88 of this Code based on this tax return, unless otherwise provided in this paragraph1.

  1. Tax Code of the Russian Federation, as amended on January 1, 2023, Article 176.1, paragraph 1 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

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