According to the law, for business entities with a high stability rating, the refund of overpaid taxes (excluding VAT) is processed within three days.
Additionally, companies with the highest "AAA" rating are exempt from tax audits. The only exceptions are audits conducted within the framework of criminal cases. These companies are also guaranteed expedited VAT refunds within one day without audits.
Let us remind you that the stability rating for business entities was introduced at the beginning of this year.
Under this rating, business entities are categorized as follows:
"AAA", "AA" and "A" – high stability rating;
"BBB", "BB" and "B" – medium stability rating;
"CCC", "CC" and "C" – satisfactory stability rating;
"D" – low stability rating.