Cabinet Decision No. 39 of 2019, Article 47, establishes procedures for refunding overpaid taxes or penalties. Taxpayers must submit requests with residency certificates, withholding documents, and bank details. The Authority has 60 days to respond; silence is a rejection. If delayed beyond 60 days, taxpayers are entitled to 0.1% monthly compensation. The article also requires the Authority to reconcile overpayments against other legal tax debts. This ensures taxpayers can recover funds collected without due cause while providing a structured mechanism for state administrative accountability.