The Positive Balance of the Unified Tax Account: Refund or Reject

The practical issues of realizing the taxpayer’s right to refund the positive balance of a unified tax account are considered. The current regulation and judicial practice are analyzed, on the basis of which an opinion is expressed on overcoming existing difficulties.

The purpose of the study is to assess the legal consequences of refusing to refund the amounts of the positive balance of a unified tax account, carried out both by tax authorities and in court. To achieve this goal, the legal positions of the courts of various judicial instances are analyzed, which contain arguments that make it possible to assess the legality of such decisions in the context of resolving the issue of the legal nature of the positive balance of a unified tax account.

Based on the work of Russian tax scientists, the study analyzes individual conclusions of the courts, formulated by them as a result of the consideration of cases on the refusal of tax inspections to refund taxpayers the amounts of the positive balance of the unified tax account. Based on them, judgments were made about the possible prospects for the development of tax legislation in this area, and conclusions were drawn about the need to recognize the positive balance of a unified tax account as a tax payment.

General scientific (generalization, analysis, synthesis) and private scientific (formal legal, interpretation of law) research methods were used in the preparation of the article.

The analysis of the decisions of a number of court decisions on the increase of the amounts of the positive balance of the unified tax account revealed that some problems remain relevant related to the establishment of the legal nature of such amounts, as well as the procedure for their return to taxpayers’ accounts. The lack of uniformity of judicial practice in determining the possibility and procedure for refunding the amounts of the positive balance of a unified tax account is a significant obstacle to taxpayers exercising their rights.