Ukraine's State Fiscal Service (SFS) recently issued a guidance letter that clarifies the refund of an overpayment of tax withheld. The letter provides that where tax has been withheld in excess of the actual tax due on Ukraine source income (as a result of a tax treaty), a refund request must be filed with the SFS along with supporting documentation confirming the income amount and tax withheld and the applicable tax treaty. Such requests must be filed within 1,095 days after the date of ove…