The publication is dedicated to one of the most problematic areas of tax law – issues of tax reimbursement (offset, refund). Most situations in which a taxpayer has the right to a tax offset or refund are resolved only in court, since tax authorities often refuse taxpayers to exercise their legal right. At the same time, business entities and individual taxpayers often have poor understanding of the legislation and the procedure for submitting the necessary documents, which leads to refusal of tax refunds or directly to tax violations. The publication provides rules for the interaction of parties to tax legal relations in the field of offset, tax refunds in general and the specifics of individual tax refunds in particular.