Today it remains to be seen what constitutes an application for the return of an excessively paid tax amount. What should every conscientious taxpayer know about this document (and the process of writing it)? What features of the procedure are recommended to pay attention to? Answers to all these questions will be given below. Understanding how to return the excess tax is not very difficult.
Grounds
So, the first step is to understand when a citizen or organization can apply to the tax service with a statement of the established form. Not every person has such an opportunity.
So, an application for a refund of an excessively paid tax amount can be submitted if:
- a citizen initially transferred more money to the tax authorities than it should;
- advance payments exceeded the amount due for tax;
- an updated declaration has been filed;
- upon VAT refund.
In practice, the first scenario is most often encountered. Regardless of the reason for the appeal, the citizen will have to act in a specific way. What is it about?
The order of treatment
What is the procedure for returning excessively paid tax amount? This procedure, as already mentioned, is not the most difficult. She does not require serious paperwork from the applicant.
To regain money paid in excess of the amount actually needed, you need:
- Prepare all the necessary documents for the case. Their list will be proposed below.
- Write a statement of the established form for a refund.
- Submit a request to the tax office at the place of registration / registration. Attach to him a prepared package of papers.
- Wait for a response from the tax authorities. If the answer is yes, you can expect to transfer the money to the citizen / organization account.
No more manipulation is required. In fact, everything is much simpler than it seems.
About the timing
Now a little about when exactly a person can apply to the tax with a request. Are there any restrictions on this?
Yes. The fact is that a citizen has the right to a refund of an excessively paid tax (Article NK 78, clause 7) within three years from the moment the excess is generated. For a longer period of time, money is not returned under any circumstances.
And how much time does it take to translate ideas into reality? How long will the application be considered by the tax authorities?
To date, the deadline for returning the amount of excessively paid tax is 30 days. Throughout the month from the date of submitting the request of the established form, the tax service will consider it. But when exactly the money will be transferred to the account of the taxpayer, the said service reports.
Tax action
How to act with the tax authorities upon receipt of an application for a refund of taxes paid? Everything is very simple. It is enough to consider the submitted application and respond to it within a certain time from the date of receipt. The response must indicate the date when the money is transferred to the applicant in the account.
If you more accurately describe the actions of the tax authorities, you get the following situation:
- Only 10 days are allotted for a direct decision to refund money for excessively paid tax. The tax service should carefully study all the papers and prepare a response on the acceptance of the application or its rejection.
- By the end of the allotted month, transfer the order to the territorial treasury body. This operation is necessary with a positive decision.
- The tax authorities must inform the taxpayer of their response within 5 days from the date of its adoption.
It follows that it is recommended to wait for notifications from the tax authorities a maximum of 15 days from the day when an application was submitted to refund the excessively paid tax amount.
Documents
What documents can be useful for translating ideas into reality? They, as already noted, are not very many.
A citizen will have to prepare the following package of papers:
- identification;
- TIN;
- statement;
- documents indicating the payment of tax in one form or another;
- clarified declaration (if any);
- details of the account to which to transfer money with a positive decision.
This completes the list of everything you need. What else should every taxpayer know?
Debt and repayment
For example, that it is far from always that a citizen is paid back the entire amount paid in excess of the due tax. There are exceptions.
Which ones? If an application for the return of an excessively paid tax amount was filed by a person with arrears of any other taxes and penalties, it will not be possible to return all the money. The tax authorities will transfer to the citizen's account only the amount taken into account after deducting the debt.
In other cases, the money is transferred in full. The exception is cases of delayed tax payments by tax authorities. The fact is that in case of violation of the terms for transferring funds on the application for the return of excess tax for each day of delay, a penalty is due. Accordingly, the longer the tax authorities delay payments, the more money they will have to pay.
Sample
What does an application for a refund of an overpaid tax amount look like? We can only say with confidence that this document is submitted only in writing. Either handwritten or printed on a PC.
But the exact text has no indication. The application is prepared according to the general rules for writing business papers. The main text can be written in free form, but it should contain all the information about the requirement.
Thus, a statement might look something like this:
"I, (data on the citizen), I ask you to return to me paid in excess of tax (name of payment and amount of overpayment) and transfer them to the account (details). Evidence of overpayment is attached to this application."
That's all. After filing such a paper, the case will be considered on the return of the amount of excessively paid collected tax. It remains only to wait. In the absence of debts to the state, the citizen will receive the money back about a month after the date of application.