Ideally, the reconciliation will show that the tax account data matches the taxpayer's own records.

In the case of overpayment, a refund of the excess can be requested using the "Transfer and payment request" form.

Overpayment: an amount, or surplus, in excess of the payment due in a given tax category of the tax account. An overpayment may arise, for example, due to:

  • incorrect payment (wrong tax category, payment without obligation);
  • a payment in excess of the liability (you paid more than the liability declared in your tax return);
  • reclaimable tax arising from self-assessment of tax declared, etc.

When claiming a refund, please note the following.

  • Only real overpayments can be recovered. There are many reasons why an overpayment may be "apparent", for example when the payment already appears in the tax account but the return data do not because they are under correction. An apparent overpayment may also be caused by the payment of a tax advance in the middle of the year the late filing of a return (for example, if personal income tax is due on the rental of real estate).
  • Attention should also be paid to the limitation period for overpayments. As a general rule, this will occur after 5 years from the last day of the calendar year in which the right to claim arose (for example, the year in which someone paid more than the required amount or has a refundable tax on their personal income tax return and has not claimed a payment or transfer).
  • It is also necessary to check that taxpayers have filed all their returns within the limitation period, as this is also a condition for payment.