How to return tax overpayment? Offset or refund of overpayment. Tax Overpayment Refund Letter

Entrepreneurs pay taxes when carrying out their activities. Often there are situations of overpayment. Making a larger payment also occurs with individuals. This is due to various reasons. You need to know how to return your tax overpayment.

What do individuals pay?

Citizens of the Russian Federation pay the following fees:

1. Personal income tax. The deductions that are levied on individuals go to the federal budget. He is taken for different incomes. For example, personal income tax is collected from employers. It is paid by citizens of the Russian Federation, foreign persons and stateless persons.
2. On the property. This tax is considered local. It is charged for apartments, houses, other housing, buildings, transport, excluding cars and motorcycles. Payment is made every year.
3. Transport. Payers are considered owners of vehicles. The tax is paid before the maintenance, for the calculation you should know the power and minimum wage.
4. For giving. Upon receipt of the property as a gift you need to pay tax. But this will be only if the price of the inherited property is equal to more than 850 minimum wages and more than 80 minimum wages when presented.
5. Land. The tax is levied on agricultural land, a plot that was received by a private person for subsidiary farming, housing construction.

What does the FE pay for?

Entrepreneurs need to make the following payments:

1. STS To work on this system, individual entrepreneurs must comply with restrictions on employees. There are requirements for residual value and size of income.
2. UTII. The Tax Code of the Russian Federation provides a list of types of activities when an entrepreneur can conduct his activities on this system.
3. BASIC. If the IP has a large turnover, then this system is used.
4. PSN. If IP works on those activities that are part of the patent system, then you can go for it.

LLC pay EVND, ESHN, OSNO, STS. When making any payment, an overpayment may appear, which can be returned or set off against another fee.

Is return possible?

If an overpayment on payments is found, then first you need to understand why this happened. Usually this phenomenon occurs in the following cases:

1. Error calculating taxes.
2. If there are more advance payments according to the results for the year compared to the annual declaration.
3. Use of tax benefits when payment is made and withdrawn together based on the decision of the IFTS.

Overpayment is refunded when the tax service agrees with this fact . The Tax Code of the Russian Federation says that the Federal Tax Service is obliged to notify the payer about this in order to make a decision within 10 days from the date of detection of the surplus. But this rarely happens.

A taxpayer can also apply for a refund of tax overpayments. But first, he needs to reconcile with the IFTS for calculations. This may not be done, then the inspectors, when questions arise, will request documents about the fact of the surplus. Refund of tax overpayment is possible only if 3 years have not passed on the date of overpayment.

If this phenomenon occurred due to tax authorities, then the refund is carried out within a month from the date of discovery or from the date of the judgment. But in the latter situation, the IFTS can use the time for 3 months to verify and make a decision.

When is no refund made?

There are also cases when the IFTS refuses to refund the overpayment. Often the reason for this is the pass by the taxpayer of the statute of limitations - 3 years, if this arose due to the fault of the enterprise. And 1 month is provided for cases where the fault is on inspection.

In this case, the role is played by the proof of the fact. If the payer can provide them, then with the help of the court it will turn out to return the surplus. The refusal should also be in the presence of arrears in the enterprise before the budget. Since then the IFTS still carries out an unscheduled set-off procedure.

Refund or set-off?

Before you learn how to return an overpayment for taxes, you should find out what actions are possible in this case. After all, each of the documents is drawn up differently. In addition to refunds, overpayments on tax can be set off against existing liabilities to the budget. But there is a limitation. It is carried out only on taxes within one budget. The decision to return or set off is usually made only by taxpayers. Everyone must decide for himself which of these procedures is best.

Specialists of tax authorities usually choose a set-off, because then it is not required to return the money. Therefore, this process is faster, in addition, fewer documents are needed. What matters is the status in which the surplus occurred. If during overpayment to tax agents, then the amounts are not taken into account, they can only be returned.

Identification

Overpayments can be detected by both tax authorities and the payer himself. The second option is the most common. For some taxes, advance payments are paid per month or per quarter. Therefore, the surplus for these taxes will be determined after the preparation of the annual report.

Many declarations require guidance on the report of advance payments and annual tax amounts. Therefore, overpayments are recorded in the report. This situation arises even if it is necessary to clarify the report on which the amount of the obligation to the budget is reduced due to benefits or for another reason.

Often during the crediting of taxes, inaccuracies in payment orders are allowed. Therefore, it is possible to detect an overpayment if the money is credited in the wrong place by regularly checking the budget. Determine if there is a surplus in the following ways:

1. The inspector calls or sends a letter. In this case, you need to write down where the call came from, what tax the case relates to and what overpayment. Often, additional papers are required for verification.
2. Using your personal account on the official tax resource. If a company or individual entrepreneur has a qualified digital signature, it will turn out to go into the personal account of the taxpayer for free. Thus, you can monitor underpayments and overpaid amounts.

No matter how the violation is revealed, you need to know how to return the overpayment of taxes. This procedure is made out according to generally accepted rules.

Return procedure

If the paid surplus is found by the institution or individual entrepreneur, they can be returned or set off against another payment. How to return tax overpayment? If the organization decides to return to the bank account, then a statement is required. It is made in the form of KND 1150058.

A refund application to a bank account is similar to a declaration. It is necessary to write in it the name of the company, the amount of the overpayment, the KBK for tax, account details. After filling out the application, you can transfer:

1. In paper form, personally by the payer or representative on the basis of a power of attorney.
2. By mail with notification of receipt.
3. In electronic form, but then you need an electronic digital signature.

The return procedure is divided into the following steps:

1. Overpayment Definition. This is done according to the act of tax reconciliation. According to this document, it will be possible to identify for which payments and in what amount there are surpluses.
2. Drafting a statement. It records information about the institution, the amount and details of the account.
3. Submission of the application in any convenient way.
4. After 10 days, get the results. If a refusal has come, then preparation of documents for the court is required.
5. Throughout the month there is a transfer of funds.
6. If, at the end of the enrollment time, there was no need to write a complaint to a higher authority and prepare papers for the court.

Tax credit

Instead of overpaying for taxes of a legal entity, it can be offset. You can do this:

1. For future payment of the same fee.
2. To pay arrears of another tax.

With the offset of the overpayment of taxes, the rule must be met - to offset the payment only within the budget of this level. It turns out that the federal tax overpayment is only credited to another federal one. The Federal Tax Service may independently set off with underpayment for another fee. Company permissions are not needed then.

To complete the set-up, it is required to submit an application in the form of KND 1150057. This is done in 3 ways:

1. In person or with the help of a representative.
2. By mail.
3. 3 Using the Internet.

Setoff is allowed within 3 years from the date of overpayment.

Set-off dates

If the company wants to offset the surplus, then an application to the Federal Tax Service is required. Tax officers are required to review the document within 10 days and then notify the decision within 5 days. If they themselves have decided on the offset, then this is done within 10 days from the date of identification. For 5 days, the body must notify the decision.

If the amount is larger compared to the underpayment, then the tax is offset, then for the month the balance is credited to the current account. In case of violation of this period, the payer shall be entitled to interest.

Payment

To calculate the amount of the fee you need to use a tax calculator. For example, with its help, you can calculate the transportation fee. On the official tax website there are such calculators. You must enter:

1. Year of the car.
2. View.
3. The number of months of ownership.
4. Engine power.

You need to click on the "Next" button. The tax calculator allows you to calculate the exact payment, which must be paid to all motorists.

Invalid tax deduction

The tax has the right, without the permission of the payer, to withdraw from it unpaid taxes, fines, penalties. Often these actions occur erroneously, for example, a payment order did not arrive at the authority or the payer made a mistake and indicated the wrong details. In this case, the tax should return illegally paid amounts.

If the company has tax debts, then part of this payment may be spent on their payment. And the remaining funds are returned. To return, you must submit an application to the Federal Tax Service, which is written in free form. It sets out the circumstances, attaches a supporting paper to it, indicates the bank details.

The application should be submitted within 1 month from the date of illegal debit. If this period is skipped, then a return is possible only by court order. This is provided for 3 years. The application is processed 10 days. Then 1 month is provided to return the amount to the current account.

Drafting a statement

To send a letter to refund the overpayment of tax, you must make a statement. If the payer contact the fiscal service, the application is considered by the Federal Tax Service. You need to draw up a document carefully. It is necessary to indicate the reason for which a refund is needed. Overpayments for income tax or other payments are the same. The following details must be indicated in the application:

1. The name of the branch of the Federal Tax Service.
2. Address of the location of the authority.
3. Name of organization, name of applicant or individual entrepreneur.
4. Base.
5. KBK and date of payment.
6. OKTMO and the amount paid.
7. Amount of funds to be returned.
8. Details of the account where you want to send the fee.

At the end is the date and signature of the applicant. If the payer is an individual, then the payer's TIN must be fixed. Indicating the reason, you need to refer to the confirmation of payment and the document. This is how a statement is drawn up for overpayments on transport tax and other payments.

If the tax does not return the money - what to do?

The tax may be delayed the processing time of the application and the return procedure. Then you do not need to drag time, you should act actively. First you need to check whether everything in the document is correct. If the tax authorities refuse to accept the application, then it must be sent by registered mail or via the Internet. In the latter case, there must be a qualified digital signature.

During a conversation with an employee of the Federal Tax Service, it is necessary to mention that the Tax Code sets a tax refund period of one month from the date of receipt of the application. If after this tax period no action has been taken, complaints should be written. This should be done only in writing, with sending by mail. By law, the answer must also be written. Calling and verbally resolving the issue should not be. These appeals are not recorded, in addition, everything that is suitable can be said, and during the trial it will not be possible to fix it in the case.

If the deadlines have passed, but there was no return, a statement should be prepared for the court. It fixes the requirements for the return of not only surplus, but also interest for untimely. As practice shows, usually all matters are decided in the direction of the payer. The court accepts the tax side only for violations in the documentation.

Documents

When overpaying for property tax or for another payment, some documents should be prepared:

1. Passport.
2. Payment papers.
3. Account details.
4. INN
5. Registration certificate.
6. Tax return.
7. Documents confirming the need to pay tax.

No other papers are needed. Copies are attached to these documents. The exact information about the securities that are needed during the verification of the correctness of tax payments, you need to find out in the Federal Tax Service. They will prompt information on all payments.

Dates for individuals

In this case, the same terms apply as with organizations. Which FTS should I contact? The application is submitted to the authority that maintains the tax records of the organization or citizen. In other words, all tax agencies in which the payer is registered must accept applications. Therefore, you can contact:

1. At the place of registration of the company.
2. FTS accounting head office of the company.

Individuals need to contact the service at the place of registration or temporary registration. If a person is not registered in tax accounting, he cannot demand a refund through the Federal Tax Service.

Interest for late

Institutions are entitled to receive an overpayment amount with interest if funds have not been returned on time. Then the inspectors make a decision on the return and send the order to the Treasury of Russia (paragraph 8 of article 78 of the Tax Code). And the inspectors only control the correct calculation of interest, if there is an error. For interest, the organization does not need to additionally contact the inspection. According to the statement, interest is calculated for the delay.

Thus, the refund of tax overpayments is fully controlled by law. Payers have the right to submit an application for transferring funds or offsetting them against other fees. And for delay the payment of compensation is due.