The offset of a paid and/or overpaid amount of a tax, budget payment (except for taxes and budget payments not subject to offset), and penalties shall be carried out by the tax authority in the national currency:
1) without a taxpayer’s tax application;
2)on the basis of a taxpayer’s tax application.
The offset of an overpaid amount of a tax, budget payment, and penalties shall be carried out without a taxpayer’s tax application in the following order against:
1)payment of assessed and/or accrued amounts of taxes and budget payments for which the overpayment has arisen and whose payment due date has occurred;
2)settlement of tax arrears:
for the type of tax or budget payment in respect of which the overpayment has arisen;
for other types of taxes and budget payments;
3)settlement of penalties on taxes and budget payments in the order specified in subparagraph 2) of this paragraph;
4)settlement of fines on taxes and budget payments in the order specified in subparagraph 2) of this paragraph.
