Offset, refund of the wrongly paid amount of tax, payment to the budget, penalties are made according to: 1) the taxpayer's tax application; 2) an application of a second-tier bank or an organization that performs certain types of banking operations (hereinafter, for the purposes of this article, an application of a second-tier bank); 3) a protocol drawn up by the tax authority on the reasons for the occurrence of an erroneous amount of tax, payment to the budget, or penalty fee in the event of an error. Set-off, refund of the wrongly paid amount of tax, payment to the budget, penalties are made within five working days from the date of payment.: submission of a taxpayer's tax application, a second-tier bank's application; receipts of the wrongly paid amount of tax, payment to the budget, and penalties. The taxpayer's tax application, the application of the second-tier bank, is submitted to the tax authority, which keeps records of the wrongly paid amount of tax, payment to the budget, and penalties. If the tax authority confirms the error, the tax authority: 1) sets off the wrongly paid amount to the appropriate budget classification code and /or to the appropriate tax authority; 2) makes a refund to the taxpayer's bank account. If the tax authorities do not confirm the presence of errors, the tax authority, on the grounds that it does not confirm the error, sends a written message to the taxpayer.