As is known, when using the lump-sum pension benefit payment (LSPBP) for housing or medical treatment, according to current tax legislation, the individual income tax (IIT) can be paid at the contributor's discretion: immediately upon receipt of the IIT or deferred until the scheduled pension payments are made. At the same time, starting January 1, 2024, individuals belonging to socially vulnerable groups are entitled to standard tax deductions (up to 882 minimum monthly calculation indices ) on IIT income. In this case, beneficiaries belonging to socially vulnerable groups can submit a corresponding application and supporting documents to the UAPF for recalculation and refund of the IIT withheld. Previously, the deadline for submitting such documents was three years, and some individuals withdrew their IIT in 2021-2022 and, for various reasons, did not have time to do so. On July 15, 2025, amendments and additions were made to the current Tax Code, which extended the statute of limitations established for applications from individuals of certain categories for the return of personal income tax from 3 to 5 years.