https://lhs.net.ua/ua-povernennia-nadmiru-splachenoho-podatku-na-dokhody-nerezydentiv-zalyshaietsia-fiktsiieiu-iakshcho-nemaie-sudovoho-rishennia-larysa-antoshchuk-ru-vozvrat-yzlyshne-uplachennoho-naloha-na-dokhody-nere/