The legislation requires taxpayers, if they have tax bases, to determine and transfer mandatory payments to the budget. Sometimes for the most different reasons performance of this duty may result in an overpayment. To resolve this issue with the IFTS, a business entity can apply for a credit for the amount of overpaid tax.
The fact that a company or individual entrepreneur has arisen, they can find out either on their own, or they must be informed about this by the tax authorities.
In the latter case, a period is set within which the inspector of this control body must report this - 10 days from the discovery of such a fact.
At the same time, he can use a phone call for this, send a letter by postal service or through the system.
If the inspector called, the person in charge of the enterprise must take all measures so that later he has evidence - ask who is calling, what tax the overpayment occurred and in what amount.
It also happens that the inspector himself is not sure that this amount of excess tax is an overpayment, so he may be asked to provide a number of additional documents.
In practice, very often employees of the IFTS do not pay attention to their obligation to inform the organization about such situations, as this will lead to an outflow of money from the budget, which is contrary to their tasks.
You can also find out about the tax overpayment that has arisen if you have a qualified electronic signature using the taxpayer's office on the tax website. However, it must be remembered that this service will warn you of any tax overpayment, not taking into account that the tax liability is accrued once a year, and advance payments are transferred quarterly, monthly.
You can also find out about the excessively transferred amount of tax that has arisen by filling out a declaration for the total for the year. Special sections are designed to fill in both the tax amounts for the year and the quarterly (monthly) payments made.
When drawing up the declaration, it can be revealed that an overpayment of taxes has occurred (the tax receivable column will be filled in). The situation is the same with the situation when a clarifying declaration is submitted, which leads to a reduction in the amount of tax.
Attention! Most often, overpayments occur when tax is paid to the budget due to the fact that details are incorrectly indicated in payment documents. You can find out about this if you periodically request tax acts reconciliations and certificates on mutual settlements of taxes.
In which case can you make an offset
It is possible to offset overpaid taxes when both the IFTS and the taxpayer themselves are aware of the current situation. If the inspector was the first to reveal this, then he sends a notice to the company and asks to make a decision on the return or offset. This choice must be made by the taxpayer.
However, if the company has any arrears, then it will not be able to refund the overpayment of tax. In this case, the inspector independently, without the consent of the organization, will make an offset.
The legislation provides only for his obligation to notify the company of the set-off. It may happen that the arrears are less than the overpayments. Then a set-off is made for a part of the arrears, and a notice is sent to the business entity about the need to make a decision regarding the overpaid amount of tax.
Below is the BCC code for which there is an overpayment.
The last field here is the code of the Federal Tax Service, in which the subject has an overpayment.
- "1" - if the amount is planned to be used as repayment of the existing debt;
- "2" - to repay future payments.
After that comes the second block, which indicates information about what exactly the overpayment is directed to:
- Period code - it is indicated for which period the overpayment is transferred, after that it is coded similarly to the previous one;
- OKTMO code - the corresponding code is entered;
- KBK code - payment code to which the overpayment is transferred. It may be the same as the previous one (if the overpayment is sent towards a future payment), or different if another tax debt is paid off at its expense. It is necessary to remember the rule that the offset is performed only within one level of the budget.
The code tax authority filled out only when the overpayment is transferred to the repayment of existing debt.
Lastly, columns are filled in indicating the number of sheets in the application and the number of sheets with applications.
The lower part of the application is divided into two columns, only the left one needs to be filled in here. Here you need to put down the code of the person who submits the application, his full name, phone number, date and signature.
The lower columns are filled in only if the document is submitted by proxy - its details are entered here. The power of attorney itself is attached to the application, and in the appropriate field the number of documents attached to the form is entered.
How long will the billing take?
To apply for an overdue tax credit, you must submit an application. The tax authorities consider it within 10 days, after which they are given another 5 days to report on the decision.
If an organization wants to use the overpayment of one tax against arrears in another, it is not necessary to fill out an application. The inspector will do this on his own without the consent of the taxpayer within 10 days from the fact of the discovery of an overpayment or the signing of a tax reconciliation act.
Attention! If the amount of the overpayment is greater than the amount of the underpaid tax, then the remaining part can be used to pay off future payments or file.
The Federal Tax Service again has 10 days to consider it, after which they must return the balance of funds to the current account within 1 month from the date of submission of the document.
9.1. Administrators make a decision on offsetting paid by payers state duty, administered central bank Russian Federation, within the framework of one CCC, subject to the equality of the amount of the state duty paid by the payer and the amount of the state duty, against which the offset should be made.
Information on the reasons, justification for the offset, the name of the state fee paid, as well as the name of the state fee, against which the offset should be made;
The amount of the offset in words and (or) figures.
Payment orders or receipts with a genuine bank mark confirming the payment of the state fee are attached to the offset application.
In the application for credit credit institution, other legal entity indicate the date and number of the application. The date of the application shall be indicated in the application for offset of an individual.
9.3. Administrators, after receiving an application for set-off, consider it within ten working days from the date of registration of the specified application by them. Exceeding the deadline for consideration of offset applications is not allowed.
9.4. When administrators make a decision to set off the amounts of the paid state duty to payers or to refuse to set off, the administrators, no later than the period specified in clause 9.3 of these Regulations, draw up a decision on offset (on refusal to offset) in accordance with Appendix 11 to this Regulation or by a letter indicating on the adoption of a decision on offsetting (refusing to offset) the amount of the overpaid state duty, the company name of the credit institution, legal entity (for an individual - last name, first name, patronymic (if any), position name (for officials), date and number (if any) of the offset statement (with a copy of the offset statement attached), the amount of the state fee in rubles and kopecks, or in electronic form if there is electronic interaction between the administrators and the accounting administrator on the issue of making these decisions (hereinafter referred to as the decision on offset (refusal to offset).
Decisions on offset (on refusal to offset) are signed by the heads (deputy heads) of administrators, territorial institutions of the Central Bank of the Russian Federation, officials authorized to do so by administrative acts structural divisions Bank of Russia, or persons replacing them.
When the administrator makes a decision to set off the amounts of the paid state duty to payers or to refuse to set off, the decision to set off (to refuse to set off) shall be drawn up in two copies. The administrator sends the first copy of the decision on offset (on refusal to offset) to the payer no later than five working days from the date of adoption of the said decision. The second copy of the decision on set-off (on refusal to set-off) is stored and destroyed after five years from the date of drawing up. The administrators, not later than the next business day after the day the Decision is made, send a copy of the said decision on offsetting (refusing to offset) the amounts of the overpaid state duty to the National Payment System Department.
The paragraph is invalid. - Instruction of the Bank of Russia dated 04.12.2018 N 5004-U.
9.5. Exceeding the deadlines provided for by this chapter is not allowed. Administrators establish control over the timely forwarding of offset decisions (on offset refusal) to payers.
The following values of reason articles are allowed:
- Art. 78 - for offsetting excess funds for insurance premiums, fees, penalties, fines.
- Art. 79 - to set off excessively withheld (collected) amounts in favor of the Federal Tax Service.
- Art. 176 - for disposal of VAT overpayment.
- Art. 203 - to offset excess excises.
- Art. 333.40 - for the return of overpayments on state fees.
- We fill in the tax period, OKTMO and KBK.
For the tax period, we set the value of the settlement (reporting) period established for a specific tax, fee. The field contains 8 cells, the first two of which have a letter designation: "MS" - month, "Q" - quarter, "PL" - half a year, "GD" - year. In the remaining cells, indicate the numerical indicator of the billing period. For example, September 2017 is "MS.09.2017".
Appendix no. 8
Attention
When sending an electronic version of the appeal, do not forget to sign it with an enhanced electronic signature. A decision on a written appeal must be made no later than 10 days from the date of receipt. The result of the review must be reported to the tax authorities in writing.
During the consideration period, representatives of the Federal Tax Service will request a reconciliation of taxes and fees. Sample application for offsetting overpaid tax Form a document on offset in a unified form KND 1150057.
Please note that individual entrepreneurs and organizations fill out only the first page of the document, the second part is provided for requests from individuals who are not individual entrepreneurs.
Statements
According to paragraph 6 of Article 78 of the Tax Code of the Russian Federation, the refund to the taxpayer of the amount of overpaid tax, in the event that he has arrears in other taxes, penalties, and fines, is made only after offsetting the amount of overpaid tax to pay off the arrears. You can download a sample application for a tax refund in 2018 by clicking this button: You can download an application form for a tax refund in 2018 by clicking this button: Place and methods of filing an application and the deadline for tax refunds in 2018 Based on paragraph
6 and 7 st. 78
Important
Tax Code of the Russian Federation, you can apply for a refund within three years from the date of payment of the excess amount of tax. The application must be submitted to the Federal Tax Service in one of the following ways:
- on the paper;
- in electronic form (with an enhanced qualified signature via telecommunication channels according to the approved format).
In conclusion, we add that the tax service, on the basis of paragraph.
6 art.
Application for refund of overpaid tax
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How to prepare and submit an application for offsetting overpayment of taxes
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Sample application for tax refund
KND form 1150057 Download Let's consider how to fill out the form correctly, using a specific example: Vesna LLC, when transferring insurance premiums for September 2017, made an error on 10/10/2017: the payment for compulsory health insurance was sent to pension insurance in the amount of 150,000 rubles. The accountant proceeded to fill out an application for offsetting the resulting overpayment under the OPT against the debt under the MHI:
- We fill in the TIN, KPP and the full name of the organization.
We indicate the application number and the code of the territorial office of the tax office to which the appeal is submitted. If the application is made by an individual entrepreneur, his last name, first name and patronymic (if any) should be indicated. We put dashes in empty cells.
- We indicate the number of the article of the Tax Code of the Russian Federation, which is the basis for a written application for offset, and the amount of the overpayment in figures.
You can dispose of the resulting overpayment in the following areas:
- set off excess funds against future payments for this type of tax/duty;
- return to the taxpayer's current account;
- set off the overpayment against debts on other tax liabilities;
- pay for existing fines, penalties and arrears.
Such norms are established in Article 78 of the Tax Code and apply to all tax liabilities established in Russia, including advance payments and state duties. Taxpayers should be aware that only in the absence of debts on other taxes and fees is it possible to offset the overpayment of taxes, the application will be satisfied.
home » Applications » Sample application for refund of overpayment of taxes If you need to return overpaid tax, you should fill out an application in the established form and submit it to the Federal Tax Service You can get a refund for any type of tax. The application, relevant for 2017, was approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8 /
This application can be used by both individuals and organizations. Download form 2017: The form is presented in three sheets.
Info
Below are examples of filling out a typical application for the return of the amount of overpaid personal income tax and VAT. A detailed procedure for filling out and submitting a document to the Federal Tax Service is discussed in this article.
Return of personal income tax A sample of filling out an application for the return of an overpayment of personal income tax: Page 1: Page 2: Page 3: Download a completed sample application for a refund of income tax - link.
Application Appendix 8 Order of the Federal Tax Service of Russia dated February 14, 2018, 7 8 9 10
It is also permissible to indicate a specific date of payment or declaration without a letter designation - “10/10/2017”. In our example, the reporting period for insurance premiums is the third quarter of 2017 - “Q.03.2017”.
We indicate the CBC on the basis of the Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. You can see OKTMO and KBK in the payment order for the transfer of tax liabilities. We prescribe the code of the tax authority in which the overpayment is listed.
- We indicate the code that indicates the decision of the taxpayer on how to dispose of the money overpaid to the budget. For offset against other payments, enter "1", against future periods - "2". Now write down the tax period, OKTMO and CCC of the tax for which you plan to transfer the overpayment.
How and when to submit a new tax overpayment offset application form You can dispose of a tax overpayment no later than three years from the date of its formation, in accordance with Article 78 of the Tax Code of the Russian Federation. There are three ways for taxpayers to submit an application for crediting the amount of overpaid tax:
- The head of an organization, an individual entrepreneur or an individual, or their legal representatives (on the basis of a power of attorney) can personally apply to the territorial office of the tax inspectorate.
- Send the completed document by mail.
In this case, send by registered mail with a return notice and a list of attached documents.
- Organize sending electronically through secure communication channels that are used to send reports.
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In the event of an overpayment of any tax to the budget, the excess amount can be returned or set off against further payments on the basis of Article 21 of the Tax Code of the Russian Federation.
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In the second case, it becomes necessary to submit an appropriate application to the structural unit of the Federal Tax Service regarding the offset of the amount of overpaid tax.
In accordance with Article 78 of the Tax Code of the Russian Federation, an application can be submitted within 3 years from the date of transfer of funds.
How can I find out about the overpayment
You can find out about the fact that an organization or a private entrepreneur has an overpayment of taxes paid:
- on one's own;
- or from the notification received. It is sent by representatives of the territorial branch of the tax authority at the place of registration.
In the latter case, the period during which the inspector of the controlling authorized body must notify the taxpayer is determined - in the first 10 calendar days from the moment the fact is established.
For example, if the application was submitted on June 30, then the notification must arrive before July 10. In addition, it provides the opportunity to learn about the overpayment:
- by calling the IFTS branch by phone;
- by sending a corresponding request by Russian post by registered mail;
- using the service for sending requests in electronic format. For this, an electronic document management system (EDM) is provided.
If an authorized person of the tax authority independently called the company, then the responsible officer will have to take all necessary measures to build the evidence base without fail.
- who exactly is calling;
- for what specific type of tax an overpayment was formed;
- what is the overpayment amount.
Often there are situations in which the tax inspector himself remains not sure that the existing overpayment amount is considered as such, which is why he reserves the right to ask for a number of documents.
In practice, there are situations when tax authorities do not pay attention to their obligations to notify companies about such cases, since this automatically entails an outflow of funds from the budget.
As a result, this contradicts the tasks assigned to them. In addition, you can find out about the tax overpayment that has occurred if you have a qualified electronic signature, while using the taxpayer's personal account on the official portal of the tax inspectorate.At the same time, it is necessary to pay attention to the fact that the structural unit of the tax authority will notify the company of any tax overpayment, not taking into account the fact that the fulfillment of the assigned obligations is carried out once a year.
While advance payments:
- quarterly;
- quarterly;
- per month.
Additionally, you need to remember that you can find out the overpaid funds by generating a declaration based on the results of the calendar year.
Specially designed sections that are intended to form:
- tax amount for the reporting calendar year;
- disbursed quarterly funds.
During the formation of the relevant declaration, it is possible to find out that there was a fact of formation of an overpayment of taxes.
The situation is similar with the situation in which a clarifying declaration is provided, which in the future makes it possible to reduce the amount of taxation.
For your information - in most cases, the overpayment is formed during the transfer of taxes to the budget, due to the fact that there was an incorrect indication of the details in the payment documentation.
You can find out about this fact if you periodically request acts of reconciliations and certificates on mutual settlements in the matter of taxation from the tax authority.
It must be remembered that, according to the norms of tax legislation, overpayments, for example, for personal income tax or VAT, can be disposed of no later than 3 years from the period of its formation.
For Russian taxpayers, there are several options for submitting a properly drawn up application regarding the offset of the amount that was overpaid to the structural unit of the IFTS, namely:
It should be noted that in the process of generating an electronic request, one should not forget to certify it with an enhanced appropriate signature, otherwise the tax authority will refuse to consider it.
An appropriate decision on a completed application, in accordance with the norms of Russian legislation, must be made within the first 10 days from the date of receipt of the application.
The authorized persons of the Federal Tax Service must notify the applicant in writing of the decision made.
For your information - during the consideration of the application, the employees of the Federal Tax Service may request various documents to confirm the available data. The situation is similar in case of overpayment of contributions directly to the FSS.
How to fill out the form for IP
An appropriate application on the issue of tax offset must be formed in the territorial representation of the Federal Tax Service in the approved form.
The application form was approved by the Order of the Federal Tax Service of Russia of February 2017 and is displayed in Appendix No. 9. The application form for offsetting overpaid tax can be.
At the same time, it is necessary to pay attention to the fact that in the approved application form, in the case of legal entities and private entrepreneurs, only the first page must be filled out.
The second page is used exclusively by individuals who do not have IP status. There are no specific requirements for the rules for filling out the form, but the rules for displaying mandatory information contain some important explanations.
In particular, we are talking about the fact that the application will need to indicate:
- complete information about the applicant;
- on the basis of which article the applicant filed a request for offsetting the identified amount of overpayment;
- the amount of the amount that relates to the overpayment;
- BCC - budget classification code;
- the date of the application;
- personal signature of the applicant.
It should be noted that the specified sample is relevant in 2020, both for legal entities and individual entrepreneurs, regardless of the simplified tax system or UTII and so on.
Additional requirements include:
Paying attention to these features, applicants significantly reduce the likelihood of making numerous errors and thus guarantee consideration of the application as soon as possible.
At the same time, each of the entrepreneurs reserves the right not only to contact the structural unit of the tax authority at the place of employment for consultations, but also to intermediary specialized companies.In the latter case, specialists will take responsibility for performing the procedure in question for a small fee.
What to attach to the document
You should pay attention to the fact that one properly drawn up application will not be enough to offset the overpaid amount of tax for a specific transaction.
In particular, you will need to additionally attach to it:
- payment documentation, which officially confirms the transfer of the excess amount;
- a generated act of reconciliation with the tax authority or a certificate from the Federal Tax Service Inspectorate regarding the current state of settlements;
- revised declaration.
Depending on the specific situation, the package of documents can be expanded. The employees of the Federal Tax Service will be notified orally or in writing about the need to provide additional papers.