The taxpayer is entitled to request refund of any amounts paid in excess of what is due in accordance with the provisions of the Income Tax Law, provided that the refund request is made within five years from the tax year for which the excess payment was made. The refund request should be submitted by the taxpayer or by a duly authorized representative.

The Authority shall review the refund request and verify the existence of the overpaid amounts. The Authority shall respond to the request, approving or rejecting the refund within 30 days from the date of receiving the refund request.

A refund request shall not be considered if there are outstanding returns that have not been filed with the Authority by the taxpayer.

No claim for a refund of amounts paid in excess shall be considered in cases of objection or appeal, except after the issuance of a final decision confirming the entitlement of the taxpayer to such amounts, and submission of a claim to that effect by the taxpayer.

If the Authority delays in refunding overpaid amounts beyond 30 days from the date of receiving the request, it shall pay compensation at a rate of 1% of the amount from the date of receipt of the refund request, until the date of actual refund. No compensation shall be calculated for any period of delay less than thirty days.