In carrying out its activities, an economic entity must, in the presence of a tax base, calculate and pay mandatory payments to the budget. Sometimes the situation develops in such a way that either he himself allows an overpayment on any tax, or the IFTS removes the tax without acceptance. At the same time, the legislation provides for the refund of overpaid tax.
If the subject sees an overpayment for mandatory payments, then you first need to figure out how it arose.
This may be the case if:
- An error has been made in the payment of tax.
- If the advance payments for the year ended up being more than in the annual declaration (for example, an overpayment of income tax or an overpayment of the simplified tax system is reflected according to the results of the year in).
- The use of tax benefits when the tax is paid by the legal entity and withdrawn by the decision of the Federal Tax Service, etc. at the same time.
Overpayment of taxes can be returned only when the tax authorities agree with this fact. The Tax Code of the Russian Federation establishes that the IFTS must inform the payer about this within 10 days from the moment the excess payment is discovered so that he can make an appropriate decision. But in practice this is very rare.
However, the taxpayer himself has the right, upon detection of an overpayment, to apply for a refund of the amount of overpaid tax. Before that, it is advisable for him to conduct a reconciliation with the IFTS according to the calculations. This may not be done, then the inspectors of the Federal Tax Service, if questions arise, will be asked to provide a number of documents that confirm the fact of overpayment.
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Important! The taxpayer must also remember that the refund of overpaid tax is possible only if three years have not passed since the overpayment.
If the overpayment arose due to the fault of the tax authorities, then this amount of tax can be returned within one month from the moment the taxpayer learned about it, or from the date of entry into force judgment.
However, in the latter case, the IFTS may take advantage of the time within three months to verify the fact of the overpayment and make a decision on the return.
In which case it is not possible to return the money
There are also situations when the IFTS issues a refusal to refund the overpayment of tax. Quite often this is due to the fact that taxpayers miss the deadlines established by law. limitation period in the form of three years - if the tax overpayment arose through the fault of the enterprise, one month - when the inspection itself is to blame.
Here, proof of the time of discovery of the fact of overpayment of tax is of great importance. If the taxpayer has the opportunity to submit them, and they do not go beyond the established deadlines, then through legal proceedings it is possible to achieve the return of the overpaid tax.
Attention! A refusal to refund an overpayment of tax can be obtained if the company has arrears to the budget. Indeed, in this case, the IFTS is given the right to conduct an offset without acceptance.
Return or offset - which is better
In addition to the tax refund, the taxpayer has the right to ask the IFTS to offset the amounts of the resulting tax overpayment against the company's existing obligations to the budget.
However, when counting excess tax restriction applies. It can be produced only on taxes within the same budget (federal, regional or local).
In most cases, the decision to return or set off is made only by the taxpayer (in the absence of tax debts). Therefore, each business entity decides on its own whether it is better to offset or refund, assessing the current situation in specific conditions, as well as the amount of the amount of overpaid tax.
Attention! The tax authorities always give preference to offset, as this will allow them not to return the money. Therefore, the offset procedure is much faster and requires fewer documents than a refund. Taxpayers should also take this fact into account when making decisions about it.
In addition, it matters in what status the tax overpayment occurred. After all, if an excessive payment was made by a tax agent, then he cannot take these amounts into account for obligations where he acts as a taxpayer. Only returns are possible here.
A special form KND 1150058 has been developed for it. It was updated in 2017, and now it looks more like a declaration. The application must indicate the name of the company, the amount of the overpayment, the CCC for tax, the details of the taxpayer's current account.
The completed document is transferred to the Federal Tax Service in several ways:
- In paper form personally by the taxpayer or his representative by proxy;
- Postage with acknowledgment of receipt;
- IN in electronic format via the Internet, but this will require.
The tax refund process can be divided into several stages:
- Determine if an overpayment has occurred. This can be done, for example, by requesting a tax reconciliation act from the Federal Tax Service. From the document it will be clear for what tax and in what amount there was an excessive transfer of funds.
- Submit a return request. It must contain information about the company, the amount to be returned and details bank account on which it needs to be done;
- Submit an application to the tax office in person or through a representative, by mail or via the Internet;
- After 10 days, receive the result of the consideration of the application. If the authority unlawfully refuses to return, prepare documents for taking the case to court;
- Within a month from the date of filing the application, the Federal Tax Service must return Money to the current account;
- If the time is up, but the enrollment has not been made, write a complaint to the higher inspection and prepare documents to take the case to court.
How to offset overpaid tax
If the taxpayer decides not to make a refund of the overpaid tax, he can offset it:
- On account of further payment of the same tax;
- To pay off a debt on other unpaid tax.
When making an offset, it is necessary to follow the rule - a payment can only be offset within the budget of the same level. Those. overpayment for federal tax it will be counted only for another federal one, for a regional one - for another regional one, etc.
The Federal Tax Service has the right, upon detection of an overpayment, to independently make an offset with an underpayment for another tax. The consent of the company in this case is not required for it.
To make an offset, it is necessary to submit a special form of KND 1150057.
Attention! You can make an offset within 3 years from the date of the overpayment.
Terms of return and offset
If the company wants to offset the excess amount of tax against future payments, it is necessary to submit an application to the Federal Tax Service. Tax officials must review the document within 10 days and then, within another 5 days, inform the taxpayer of the decision.
If the tax authority independently decides to set off the overpayment of one tax against the underpayment of another tax, the inspector must do this within 10 days from the fact of the discovery of the overpayment. And also, within 5 days, the body must report the decision.
If the amount of the overpayment is greater than the amount of the underpayment, then the tax authority must make a set-off and return the balance of the overpayment to the current account within 1 month. If this period is violated, the taxpayer is entitled to interest.
Attention! If you only need a refund of the overpayment of taxes, then you need to submit an application using a special form. The body considers it within the same time frame (10 days), after which it returns it within a month. If the terms are violated, but it is necessary to sue, and demand not only the return of the overpayment, but also interest. You can sue within 3 years.
What to do if the tax was written off by mistake
The tax authority is entitled to withdraw unpaid amounts of taxes, fines or penalties from the taxpayer without the approval of the taxpayer.
Sometimes such actions are performed by mistake - for example, the authority did not receive payment order, or the taxpayer himself made a mistake and indicated the wrong details, CCC number, etc.
If such an event nevertheless occurred, then the tax office is obliged to return the illegally withheld amount. If the company has debts for any other taxes, then part of this payment can be used to pay them off, and the remaining funds are returned.
To make a refund, you must submit a written application to the Federal Tax Service in free form. It must state the circumstances of the case, attach a supporting document (payment with tax transfer), indicate Bank details for a return.
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Important! The application must be submitted within 1 month from the date of the illegal write-off. If this period is missed, then it will be possible to return the amount only through a trial. Three years are allotted for this.
It takes 10 days to process the submitted application. Further, 1 month is given to the body to return the amount to the current account.
The tax office does not want to make a refund - what to do
The tax authority may delay the processing of the submitted application and not issue a refund. In this case, you should not sit waiting for the payment, but move on to active actions.
First you need to make sure that the correct details for the refund were indicated in the application. This can be done on a copy of the document that the submitter has left.
If tax inspector refuses to accept the application, which he does not have the right to do, it can be sent by registered mail with notification, or via the Internet. In the latter case, it is necessary to have a qualified digital signature.
When talking with an employee of the Federal Tax Service, it is necessary to refer to the fact that the Tax Code sets a tax refund deadline within a month from the date of receipt of the application. There is no mention of any verification.
If, after the time allotted by law for processing the application and refunding the overpaid tax, the tax authority does not take any action, it is necessary to start writing complaints. This should only be done in writing sent by mail with notice. By law, the body is obliged to respond to the request also in writing.
Calling and verbally trying to resolve the issue is not worth it. Such appeals are not recorded anywhere, you can promise anything over the phone, but during the trial it will not be possible to connect this to the case.
Attention! If all deadlines have expired, but there is still no return, it is necessary to issue statement of claim and go to court. In it, it is necessary to demand the return of not only the excessively transferred tax, but also interest for late payment.
It should be noted that almost all such proceedings end in favor of the taxpayer. The court takes the side of the body only in cases of violations in the execution of submitted documents.
With the adoption of a new federal law No. 322-FZ of November 14, 2017, the refund of overcharged tax has become easier. In the article we will consider in detail new order refund of overpaid tax in 2018, as well as insurance premium, penalties and fines.
New in legislation
Changes in the legislation are aimed primarily at simplifying the procedure for the return of excessively collected amounts of taxes (fees, contributions, penalties, fines, etc.), to reduce the number of litigations, as well as to extend the pre-trial procedure for appealing against the refusal to return such amounts.
The procedure for the refund of excessively collected tax is established in the Tax Code of the Russian Federation, Article 79. According to the Tax Code, the rules for the return are established not only for taxes, but also for advance payments insurance premiums, fines and penalties. These rules apply to tax agents and payers of fees and charges.
Prior to the adoption of the above law, an application for a tax refund could only be submitted within a month from the day on which the taxpayer became aware of the overcharged amount of tax, or from the moment the decision of the judicial authorities came into force. Due to the short period, taxpayers were forced to go to court, as they filed an appropriate application with judiciary possible up to three months.
Now, in order to apply to the tax office for the recovery of overpaid tax, a period of up to three years has been allotted.
The countdown starts from the day when the taxpayer organization found out about the overpaid tax. However, after the introduction of amendments to Article 79 of the Tax Code of the Russian Federation, there are no indications of the taxpayer's right to apply to the court for recovery. This suggests that the organization has the right to apply to the judicial authorities, but only if the tax authorities refuse to satisfy the application for the return of excess tax amounts. Another reason for going to court will be the failure to receive a response from the tax authority to the taxpayer's application within the time limit prescribed by law.
Thus, the procedure for collecting overpaid tax is now similar to the procedure established for collecting overpaid tax amounts, that is, before going to court, you must apply to the tax office with an application. The term of circulation in both cases is now equal to three years.
Interest on overpaid tax
When establishing the fact of excessively collected tax, the tax authority, upon application from the taxpayer, makes a decision to return the amount of tax that was excessively collected, as well as interest accrued on it. The refund must be made within a month from the receipt of the refund application.
Interest is accrued on the amount of tax collected in excess of the due amount, already from the next day after the fact of collection.
Interest is accrued until the day when the tax actually returns the money to the organization. Interest rate at the same time, it is equal to the refinancing rate of the Central Bank of the Russian Federation for these indicated days.
The decision to return or refuse to refund the amount to the taxpayer must be made by the tax authority within 10 days from the date of receipt of the application.
Excessive amount of tax on debt repayment
It is not always the collection of excessively collected funds that occurs through the fault of the tax authorities. Sometimes this may be due to problems with software. However, this fact does not exempt the tax authorities from returning the tax with interest accrued on it. In this case, interest must also be accrued from the day following the date of collection, up to the date the overpayment is returned to the taxpayer.
Changes for foreign organizations
For foreign organizations that are payers of income tax and do not have a permanent establishment in the Russian Federation, there have also been some changes. When withholding excess amounts of tax from such organizations, a foreign company has the right to return the excess amount. To do this foreign organization must apply to the IRS for a tax refund. You can also do this within 3 years. With the adoption of the law, the period during which the tax authority decides on the return of excess amounts changes. It will increase to six months from the date of receipt of the application from foreign company. After a positive decision is made by the tax authority, the tax authority must transfer the required amount within one month.
Application for refund of excess tax
An application can be made either in writing or electronically. In this case, the electronic application must be signed with an enhanced electronic signature. You can apply:
- personally, at the same time, the head of the company, or a representative, to whom the corresponding power of attorney is drawn up, applies;
- send by mail, while filling out an inventory of attachments to the letter;
- through the TCS or through the "Personal Account" on the website of the tax authority, if it is possible to certify the application with an electronic signature.
At the same time, the organization applies to the tax office in which it is registered.
In addition to the application, you may need to attach some documents that confirm the need for a tax refund.
Considering the application, the tax authority has the right to require reconciliation of mutual settlements with the taxpayer.
The amount of overpaid tax is subject to refund upon a written application (an application submitted in electronic form with an enhanced qualified electronic signature via telecommunication channels or submitted through Personal Area taxpayer) taxpayer within one month from the date of receipt tax authority such a statement.
The refund to the taxpayer of the amount of overpaid tax in the presence of arrears on other taxes of the corresponding type or debt on the relevant penalties, as well as fines to be collected in cases provided for by the Tax Code of the Russian Federation, is made only after offsetting the amount of overpaid tax to pay off the arrears (debts) .
An application for a credit or refund of the amount of overpaid tax may be filed within three years from the date of payment of the specified amount.
The rules established by Art. 78 of the Tax Code of the Russian Federation, also apply to the return of amounts of overpaid advance payments, fees, insurance premiums, penalties and fines and apply to tax agents, payers of fees, payers of insurance premiums and a responsible participant consolidated group taxpayers.
In accordance with Art. 333.40 of the Tax Code of the Russian Federation, an application for the return of an overpaid amount of the state fee is submitted by the payer of the state fee to the body (official) authorized to perform legally significant actions for which the state fee was paid (collected).
The application for the refund of the overpaid (collected) amount of the state fee shall be accompanied by original payment documents in the event that the state fee is refundable in full size, and if it is subject to partial return, copies of the specified payment documents.
The decision on the return to the payer of the overpaid amount of the state fee is made by the body ( executive) performing actions for which the state fee has been paid (collected).
An application for the return of the overpaid amount of the state fee in cases considered in courts, as well as by magistrates, is submitted by the payer of the state fee to the tax authority at the location of the court in which the case was considered.
To the application for the return of the overpaid amount of the state fee in cases considered by the courts of general jurisdiction, arbitration courts, Supreme Court Russian Federation, the Constitutional Court of the Russian Federation and the constitutional (charter) courts of the constituent entities of the Russian Federation, justices of the peace, attached decisions, rulings or certificates of courts on the circumstances that are the basis for the full or partial refund of the overpaid (collected) amount of state duty, as well as original payment documents in if the state fee is refundable in full, and if it is refundable in part, copies of the specified payment documents.
Overpaid tax credit
under the legislation of the Russian Federation on taxes and fees, the acceptance of overpaid tax in future payments. The corresponding amount is subject to offset against future payments of the taxpayer for this or other taxes, repayment of arrears or refund to the taxpayer in the manner prescribed by Art. 78 of the Tax Code of the Russian Federation*. The offset or refund of the amount of overpaid tax is made, according to general rule, the tax authority at the place of registration of the taxpayer without accruing interest on this amount. The customs authorities are obliged within 10 days to report to the tax office at the place of registration of the taxpayer about all overpaid taxes that were offset against future taxes or were returned by the customs authorities.
The tax authority is obliged to inform the taxpayer of each fact of excessive payment of tax and the amount of overpaid tax that has become known to the tax authority no later than 1 month from the date of discovery of such a fact. If facts are discovered that indicate a possible excessive payment of tax, the tax authority has the right to send the taxpayer a proposal to conduct a joint reconciliation of taxes paid. The reconciliation results are documented in an act signed by the tax authority and the taxpayer.
P.I.O.S. on account of future payments is carried out on the basis of a written application of the taxpayer by decision of the tax authority. This is issued within 5 days after receipt of the application, provided that this amount is sent to the same () to which the overpaid amount of tax was sent. At the request of the taxpayer and by decision of the tax authority, the amount of overpaid tax may be used to fulfill obligations to pay taxes or fees, to pay penalties, pay off arrears, if this amount is sent to the same budget ( off-budget) to which the overpaid amount was sent tax. The tax authorities have the right to independently produce in the event that it is available for other taxes. The tax authority is obliged to inform the taxpayer about the decision on the Z.i.u.n. no later than 2 weeks from the date of submission of the application for offset.
The amount of overpaid tax is refundable upon a written application of the taxpayer. If the taxpayer has a arrears in the payment of taxes and fees or arrears on penalties accrued to the same budget (off-budget fund), the refund of the overpaid amount to the taxpayer is made only after the specified amount is offset against the arrears (debts). An application for the refund of the amount of overpaid tax can be submitted within 3 years from the date of payment of the specified amount. The refund is made at the expense of the budget ( off-budget fund), in which the overpayment occurred, as a rule, within 1 month from the date of submission of the application for a refund. In case of violation of the specified period, the amount of overpaid tax that was not returned within the established period is charged for each day of violation of the return period. The interest rate is assumed to be equal to the CBR refinancing rate that was in effect on the days when the repayment period was violated. If the tax was paid in foreign currency, then interest is accrued on the amount of the overpaid tax, recalculated at the CBR rate on the day when the overpayment of tax occurred.
The offset (refund) of the overpaid amount of tax is made in the currency of the Russian Federation. If the tax was paid in foreign currency, then the overpaid amounts are accepted for offset or are subject to return in the currency of the Russian Federation at the rate of the Central Bank of Russia on the day when the excess tax was paid.
Big Law Dictionary. Akademik.ru. 2010 .
See what the "Offset of overpaid tax" is in other dictionaries:
Overpaid tax credit- under the legislation of the Russian Federation on taxes and fees, the acceptance of overpaid tax against future payments. The corresponding amount is subject to offset against future payments ... Encyclopedia of Law
Refund of overpaid tax Encyclopedia of Law
See Credit for Overpaid Tax... Big Law Dictionary
Overpaid tax- see Credit for overpaid tax... Encyclopedia of Law
See Credit for Overpaid Tax... Big Law Dictionary
Offset or refund of overpaid amount of tax, due, penalty- is made by the tax authority at the place of registration of the taxpayer without accruing interest on this amount. The customs authorities are obliged within ten days to report to the tax authority at the place of registration of the taxpayer about all overpaid amounts ... ... Encyclopedic dictionary-reference book of the head of the enterprise
OFFSET- regulated Art. 78 of the Tax Code, the procedure applied by the tax authority in relation to overpaid (collected) amounts of tax (fee), as well as penalties. The amount of overpaid tax is subject to offset against future payments of the taxpayer for ... Encyclopedia of Russian and International Taxation
Mandatory, individually gratuitous payment collected from organizations and individuals in the form of alienation of their funds, in order to financial support activities of the state and (or) municipalities. In the Russian Federation ... ... Big Law Dictionary
Tax- (Latin vectigalia; English tax) according to the legislation of the Russian Federation on taxes and fees, a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of their property on ... Encyclopedia of Law
TAX REFUND- (English tax refund) - the return from the budget (off-budget fund) of the amounts of overpaid or overcharged taxes to payers of taxes and fees. In accordance with Art. 78 tax code RF of the first part (1998, taking into account the amendments of 1999 and 2000) ... ... Financial and Credit Encyclopedic Dictionary
Excessively paid tax can be set off against future payments on this or another tax, towards repayment of tax arrears (debts on penalties, fines) or returned to the taxpayer (clause 1, article 78 of the Tax Code of the Russian Federation). How to return the overpaid tax, and what is the period for the return of the overpaid tax by an individual, we will tell in this consultation.
Refund of overpaid tax
In order to return the overpayment of taxes, it is necessary to apply to the tax office at the place of registration with a statement about this, within 3 years from the date of the excess tax payment (clause 2, clause 6, clause 7, article 78 of the Tax Code of the Russian Federation) .
An application for a tax refund can be submitted to the IFTS in person in writing, in electronic form via telecommunication channels, or sent through the taxpayer's personal account (clause 6, article 78 of the Tax Code of the Russian Federation).
An application for the refund of a tax overpayment is submitted in the form approved by Appendix No. 1
You can download the application form for the refund of the amount of overpaid tax at the link.
Refund of overpaid tax: terms of return
The decision to refund the overpaid tax is made tax office within 10 working days from the date of receipt of an application for a refund of overpayment of tax (clause 8, article 78 of the Tax Code of the Russian Federation).
Further, within 5 working days from the date of the decision, the inspection is obliged to inform the taxpayer about decision on the return of an overpayment of tax or on a refusal to return an overpayment (clause 9, article 78 of the Tax Code of the Russian Federation).
The tax authority does not return the overpaid tax if the taxpayer has debts for other taxes (penalties, fines) of the same type. At the same time, the tax overpayment will be returned only after the amount of the overpaid tax is offset against such a debt (clause 6, article 78 of the Tax Code of the Russian Federation).
In general, the refund of the amount of overpaid tax by the tax authority is made within 1 month from the date of receipt of the application for a refund (clause 6, article 78 of the Tax Code of the Russian Federation).
Overpaid tax credit
In addition to the refund, overpaid tax can be offset against future payments on this or another tax (clause 1, article 78 of the Tax Code of the Russian Federation). To do this, it is also necessary to submit an application to the IFTS at the place of registration within 3 years from the date of the excessive tax payment (clause 2, clause 4, clause 7, article 78 of the Tax Code of the Russian Federation).
An application for a tax offset can be submitted to the IFTS in the same manner as an application for a tax refund: in person in writing, in electronic form via telecommunication channels, or sent through the taxpayer's personal account on the website of the Federal Tax Service (clause 4, article 78 Tax Code of the Russian Federation).
An application for a tax overpayment offset is submitted in the form approved by Appendix No. 2 to the Order of the Federal Tax Service of Russia dated November 30, 2018 N ММВ-7-8 / 670@.
You can download the application form for offsetting the amount of overpaid tax by the link.
Refund and offset of overpayment by individuals
How to get back overpaid corporate income tax? In the same order as described above. By the way, the entire procedure described above for the return and offset of tax applies to ordinary individuals who are not registered as entrepreneurs.