The refund of the overpaid / incorrectly paid contribution and personal income tax in cash, to the account is effected upon previously submitted Request (form UJP-UN-3.2-41).

The request should be submitted by the taxpayer for the calculation and payment to the Tax Office or sent through e-Tax services https://etax-fl.ujp.gov.mk

1. Calculated and paid contributions and personal tax income for taxpayer(s) for payment for periods for which there is non-active M1 application
   If the employer pays the contributions and PIT for the taxpayer for payment for the period when the taxpayer did not worked at the employer, in that case the refund is made on the account.
   Correction of the calculation (with a type of obligation 103) is submitted only if the contributions and PIT are paid for the whole month, and the taxpayer worked less days in the calendar month (e.g. are paid contributions and PIT for 31 days in January, while the taxpayer worked to 20th of January).
   In case the contributions and PIT are paid for a taxpayer for payment, and the taxpayer did not work in the calendar month at all, then the correction is not submitted.
2. Calculated and paid contributions and personal income tax for persons who have lost their status of a taxpayers for payment
   If the taxpayer for payment made payments of the contributions and PIT, and meanwhile has lost the status of a taxpayer (e.g. have a right of retirement pension, cancellation of a solution from PDIF / HIF), in this case without filing a correction, and with presentation of appropriate documentation is submitted an application for refund.
3. Incorrectly realized order PP53 by the holder of the payment operations
   The request is submitted by the holder of the payment operations (the bank), in case when the order PP53 has been realized from the wrong account. In that case the bank indemnifies the client, by making a request for refund of the paid funds.
4. Double realized order PP53 - contributions and personal income tax are paid twice on the same folio number
   If the order PP53 is executed twice, once by KIBS and second time through MIPS, the payment will be recorded once, and the remaining funds will be refunded in cash.
5. Incorrectly paid contributions and Personal Income Tax for persons who are exempt from paying contributions and PIT (disabilities, persons employed in the DTIDZ, etc.)
   If the taxpayer pays the contributions and PIT, but the taxpayer for payment is exempt from payment of the appropriate contribution / PIT, in that case the taxpayer for calculation and payment submits a correction of the payment, by which will be recorded the refund of funds from future payments. The refund of the funds is done on the account, given the fact that the taxpayer for payment would be no obligated for payment for the further calculations.