home Heating systems Is it possible to refund overpaid taxes and how to do this? How to return an overpayment of tax if more than three years have passed (Kuzmenko S.) Find out the overpayment of taxes for individuals.

Is it possible to refund overpaid taxes and how to do this? How to return an overpayment of tax if more than three years have passed (Kuzmenko S.) Find out the overpayment of taxes for individuals.

In this article we will talk about. The main function of the tax authorities can be called filling the budget and monitoring the payment of taxes. Based on this, the entire administrative resource of the Federal Tax Service is aimed at encouraging the taxpayer, including through financial sanctions, to fulfill his obligation to timely and fully pay taxes.

However, the opposite situation, that is, overpayment of taxes to the budget, occurs quite often. Let's figure it out - what rights does an individual entrepreneur have in this case? What is the procedure for returning your Money?

When might an overpayment of tax occur?

Of course, it is unlikely that an entrepreneur will intentionally overpay taxes to the budget. Most often, this can be caused by ordinary errors - arithmetic errors when calculating taxes or when filling out payment orders.

In addition, overpayment is possible in the following cases:

The taxpayer did not know that in his region there was a reduced rate for the simplified tax system “Income minus expenses”, so he paid at a rate of 15%.
For the previous tax period, it is presented, which reduces the amount of tax payable.
Regional authorities have retroactively introduced a tax benefit that can be applied from the beginning of the current year.
During the year, advance payments were made under the simplified tax system “Income minus expenses,” which exceeded the total tax amount calculated for the year.
The businessman did not know that his type of activity was subject to special preferential treatment.

How to reconcile tax payments with the Federal Tax Service?

In accordance with Art. 78 of the Tax Code of the Russian Federation, tax authorities must inform the payer about the fact of excessive tax payment within 10 days from the date of its discovery and offer to reconcile the calculations. The initiative for such a reconciliation can also come from the businessman himself, for which he must contact the tax office with an application for its implementation.

Such a statement is written in any form, indicating the taxpayer’s right to offset or return amounts of overpaid or overcharged taxes, penalties and fines under Art. 21 Tax Code of the Russian Federation.

According to the Federal Tax Service Regulations, the reconciliation period should not exceed 10, and in case of discrepancies - 15 working days. The reconciliation report is issued on a special form provided for by Order of the Federal Tax Service of Russia dated August 20, 2007 No. MM-3-25/494@.

In general, reconciliation of tax calculations is not the responsibility of the taxpayer, but his right. Therefore, you don’t have to go through it, but immediately apply for a refund. But in this case, if there are disagreements with the inspectors, you will still have to answer their questions and present, upon their request, copies of payments and tax returns. Therefore, it is still better to go through the reconciliation.

How to return overpaid taxes from the budget?

If you agree with the tax office about the fact of overpayment, you should submit another application - for a refund of overpaid tax. The application period is three years from the date of the erroneous payment. Previously, the application was submitted in any form; a copy of the reconciliation report and payment order could be attached to it. Tax authorities are given 10 working days to consider the application and make a decision on it, and another 5 days to notify the taxpayer about it in writing.

Application for tax refund written according to the form given in Appendix No. 8 ().

Based on a positive decision, the Federal Tax Service issues an order to the Treasury to return the excess amount of tax to the entrepreneur’s current account. The money must be returned within one month from the date of receipt of the return application. It should also be taken into account that the tax office may refuse to refund the overpayment. Such a decision can be appealed to a higher tax authority or court.

How else can you use tax overpayments?

If the reconciliation report reveals that the taxpayer has a debt on other taxes, then the Federal Tax Service will not return the overpaid amount, but will independently use it to pay off this debt. This right is given to the tax authorities by paragraph 5 of Art. 78 Tax Code of the Russian Federation.

In the absence of tax arrears, penalties and fines, the entrepreneur can not only ask for the overpayment to be returned to the current account, but also offset against upcoming tax payments. This offset occurs on the basis of an application from the taxpayer and the issuance of a corresponding decision by the tax inspectorate within 10 days.

Application for offset of overpayment of tax is given in Appendix No. 9 to the order ().

Useful video on the topic with options for solving the problem for payers on the simplified tax system:

If you have any clarifying questions about the topic How to return overpaid tax?, please ask them in the comments: our specialists will answer them promptly!

Is it possible to refund overpaid taxes and how to do this? updated: December 3, 2018 by: Everything for individual entrepreneurs

The amount of funds overpaid by the organization to the budget can be offset against future payments, or a refund of funds can be issued to the organization’s current account. In this article we will look at how to return an overpayment of VAT, what documents need to be drawn up for this, and in which cases a refund of the overpayment is impossible.

When does an overpayment of VAT occur?

Calculation of the amount tax obligations, as well as the procedure for their repayment, are regulated by the provisions of the Tax Code of the Russian Federation. When calculating the amount of VAT, organizations should adhere to the procedure approved by the following articles of Chapter 21 of the Tax Code of the Russian Federation:

Art. 153 – determination of the tax base;
Art. 149 – non-taxable transactions;
Art. 153 – tax period;
Art. 164 – current tax rates;
Art. 166 – procedure for calculating VAT;
Art. 173 – 174 – terms and procedure for paying VAT to the budget.

If the established procedure for calculating and paying off VAT tax obligations is violated, an overpayment of VAT may occur. In addition, overpayment of tax may occur in the following cases:

the accountant made a mechanical error when calculating tax, or at the time of transferring VAT to the budget;
the Federal Tax Service has collected an excess amount of VAT from the taxpayer;
the fact of overpayment was established on the basis of a court decision (in connection with unlawful actions of the fiscal service).

Also, an overpayment may arise if a tax deduction is applied by organizations that change the taxation system from OSNO to USN, and therefore are exempt from paying VAT.

Refund or offset of overpayment

If an overpayment of VAT is detected, the taxpayer has the right to return the excess transferred funds in one of the following ways:

offset the overpayment against future tax payments;
use the overpayment to pay off existing tax liabilities;
return overpaid funds to the organization's current account.

Please note that the payer has the right to offset the existing VAT overpayment not only against the VAT debt. Offsetting VAT overpayments is also possible to pay off debt on other federal taxes, namely:

income tax;
water tax;
personal income tax;
environmental fee;
excise duty.

When an overpayment is offset, fines and penalties (if any) are initially paid off, after which the federal tax debt is eliminated (at the payer's option).

How to return overpayment of VAT

The procedure for refunding VAT overpayments depends on the reasons for such overpayment. Below we will consider the algorithm of actions in the event that an overpayment arose due to a payer’s error in the calculation, and we will also talk about the necessary actions of the organization in the event that the reason for the overpayment is the collection of VAT by the fiscal service in excess.

Overpayment due to taxpayer error: how to return

Let us assume that the reason for the overpayment is the presence of errors made by the accountant when calculating the tax, mathematical miscalculations or mechanical typos. In this case, the accountant should submit an updated declaration to the Federal Tax Service.

Step 1. Submission of an updated declaration

Initially, if an error is discovered in VAT calculations, the accountant should draw up and submit an updated tax return to the Federal Tax Service. When filling out and submitting the document, the payer should be guided by Art. 81 Tax Code of the Russian Federation.

In general, the “clarification” is submitted within the deadline for filing the main return, but not later than the payment of the tax. If the reason for submitting the “clarification” is an overpayment of tax (that is, there was no underestimation of tax liabilities), then the payer can submit the document at any time, without meeting the established deadlines.

Step-2. Reconciliation with the Federal Tax Service

After the reconciliation and signing of the act, the organization should keep one copy of the act in its possession - as confirmation of the existence and amount of the debt of the Federal Tax Service to the payer.

Step-3. Submitting an application for VAT refund

After submitting an updated declaration and signing a reconciliation report with the Federal Tax Service, the payer can contact the fiscal service to return the overpayment.

The document form contains the following information to fill out:

code of the Federal Tax Service to which the application is submitted;
information about overpayment (overpaid/overcharged/subject to reimbursement, tax/fee/contribution/fine/fine);
amount of overpayment to be refunded;
billing period;
budget classification code;
details for refund (bank name, account number, bank identification code).

Upon receipt of the application, the specialist of the Federal Tax Service enters the following information into the document:

code of the form of the received document (paper/e-mail/telecommunications system);
number of pages in the document;
date of receipt of the application;
registration number.

After registering the document in the internal database and entering the necessary information into the document, the Federal Tax Service employee personally signs the application (full name, signature).

The period for acceptance of the application should not exceed 5 working days from the date of the payer’s application to the Federal Tax Service.

Step-4. Refund of overpayment to the organization's bank account

According to the provisions of the Tax Code of the Russian Federation and the procedure governing the refund of VAT to the payer, the Federal Tax Service is given 30 calendar days to process the application. Upon expiration of the specified period, the Federal Tax Service is obliged to notify the payer of the results of consideration of the application and transfer the funds to the current account specified in the application.

The Federal Tax Service has the right to refuse to refund the overpayment of VAT if the following grounds exist:

the payer has an outstanding VAT debt;
the organization has been assessed fines and penalties for VAT, the amount of which has not been repaid at the time of filing an application for a VAT refund.

In other cases, the Federal Tax Service has no reason to refuse the payer a refund and is obliged to transfer the overpayment within 30 days from the date of application.

If the overpayment arose due to a mechanical error by the accountant when paying the tax, then you do not need to submit an updated return to get a VAT refund (provided that the correct amount of tax is indicated in the main return).

Let's look at an example. At the end of 2018, the accountant of Gerb LLC filed a VAT return with the Federal Tax Service, on the basis of which a tax in the amount of 12,808 rubles is payable.

When transferring funds, the accountant made a mistake in the payment order, and therefore tax in the amount of 15,808 rubles was paid to the budget, resulting in an overpayment of 3,000 rubles.

At the time of the overpayment, Gerb LLC has no debt on VAT, fines, or penalties.

On 01/09/2018, the accountant of Gerb LLC contacted the Federal Tax Service to reconcile mutual settlements. On January 12, 2018, a reconciliation report was signed between the Federal Tax Service and Gerb LLC, confirming the presence of an overpayment of 3,000 rubles.

On January 14, 2018, the accountant of Gerb LLC submitted an application to the Federal Tax Service for the return of the overpayment. Funds in the amount of 3,000 rubles. returned to the organization’s bank account on January 28, 2018.

The overpayment was excessively collected by the Federal Tax Service

If the reason for the overpayment is the excessive collection of VAT by the fiscal service, then the payer does not need to submit an updated declaration to return the funds. The taxpayer's procedure in this case is as follows:

Receiving confirmation of excessively collected funds from the Federal Tax Service (letter from the Federal Tax Service, court decision, etc.).
Reconciliation of mutual settlements with the Federal Tax Service, signing of the relevant act.
Submitting an application for refund of overpayment (indicating code 2 – overcharged amount).

The refund period in this case corresponds to the general procedure and is 30 calendar days from the date the payer submits an application to the Federal Tax Service.

From this article you will learn how to check the progress of the audit of your submitted return in your personal tax office account.

Very often my readers ask the question: “I have an overpayment in my personal account!” Does this mean that the deduction amount has been confirmed to me and will be paid tomorrow?”

Open the “Income Tax” menu, then “3-NDFL”. The 3-NDFL verification status will appear.

You will see the number assigned to your declaration, the date of submission, and the date of registration. We are interested in "Move" desk audit" When the status becomes COMPLETED, then from this completion date we count one month for transferring money. The date, as you can see in the picture, appears next to the status.

You can also submit a return request here.

You owe: how to return tax overpayment

The peculiarity of our tax system is that it does not verify payments at the time of receipt. If you were supposed to pay 20,000 rubles, but you made a mistake with zero and transferred 200,000 rubles, the payment will go through. You'll pay extra and won't even know it.

The inspectorate does not care about overpayment: the money has been collected into the budget in the required amount. The tax office is not obliged to notify you, and it is not in its interests to return the money faster. So if you don't keep track of your relationship with your budget, you'll end up paying more than you should.

You can get your money back if you submit your application on time. The article contains instructions on how to return an overpayment if you are an individual entrepreneur.

Where do overpayments come from?

There are three main reasons for overpayment:

A mistake in tax return. For example, you put an extra zero, and in the end the amount turned out to be more than necessary. The tax office has a staff of accountants who will calculate taxes correctly, but you will have an overpayment.

You paid too much in advance. An advance payment is an advance payment of taxes. You pay 50,000 rubles every quarter, the tax office takes taxes from this amount. If by the end of the year, when the tax office has collected all taxes, there is money left in the account, this is an overpayment.

Forced re-write-off of taxes. The entrepreneur was late in filing his return, but paid his taxes. The tax office did not see the deduction on time, blocked the account and wrote off the tax amount. The latecomer paid twice: voluntarily and involuntarily.

Issues regarding overpayments of taxes are regulated by the Tax Code of the Russian Federation, Article 78.

How to find out about an overpayment

There are two ways to find out about an overpayment: from the tax office and yourself.

Find out from the tax office

The tax office may call if it finds an overpayment. They often call on a mobile phone and start with the phrase “Good afternoon, this is the tax office.” In this case, record where exactly they called from and what tax was overpaid. The main thing is the number or address of the tax office where the overpayment was found.

If the tax office finds an overpayment, it may require invoices, acts, contracts and a cash register for additional verification. Don't resist, give them all the information, it's in your best interest. If you refuse, you will be fined 10,000 rubles or more. In addition, the faster the tax office understands the calculations, the faster you will receive a refund of the overpayment.

Through your personal account

An individual entrepreneur’s personal account on the tax website is a way to track overpayments of taxes and check the status of refund applications. If you have an electronic signature key, you can completely digitize your relationship with the tax office.

You can check and receive the overpayment through Russian Post and a personal visit to the inspection office. If it is important for you to communicate with the tax authorities on paper and in person, simply replace “electronic appeals” in the article with “visiting the inspectorate of the Federal Tax Service (IFNS) at the place of registration” and “sending by letter with a list of attachments”: the steps of the instructions will not change.

How to return an overpayment

1. Decide which tax office to contact

The choice of tax office depends on where you are registered, where you actually do business and what tax system you have chosen.

You pay most taxes at the place of registration of the individual entrepreneur, and it is tied to the place of registration. If you are registered in Kostroma, then the individual entrepreneur is registered in Kostroma. If you run a business in Yaroslavl, you still have to pay it to the Kostroma tax office.

An individual entrepreneur is registered in the same place where you are registered, but you have the right to conduct business throughout the country - it is not necessary to change your registration or apply for a temporary one in order to conduct business in a new region.

The individual entrepreneur applies the tax rate that is accepted in the region of registration. For example, a simplified individual entrepreneur is registered in Crimea, where the rate is 3%, but does business in Moscow, where the rate is 6%. In this case, the businessman is obliged to pay the Crimean 3%; if he applies the Moscow rate of 6%, then he overpays.

Your inspection is registered in your Personal Account:

Some businessmen pay taxes not at the place of registration of the individual entrepreneur. Here are three exceptions:

You have a patent. Then your tax office is located at the place where the patent was purchased. There cannot be an overpayment of tax for a patent, because the cost of a patent is fixed. But this will not protect against overpayment of other taxes. They must be paid at the place of registration of the individual entrepreneur.

You have UTII. Then you need to register in each region where you operate under UTII. Other taxes must be paid at the place of registration.

You have a simplified tax system, and you bought non-residential real estate in the city where you do business. Then you need to register with the local tax office and pay them tax on non-residential real estate. Other taxes must be paid at the place of registration.

Your tax system is marked in your Personal Account:

If you are registered with several tax authorities, contact the place where you overpaid.

2. Help the tax office find the overpayment

To do this, check the calculations with the budget or get a certificate of the status of the calculations. This step is optional, but will help prove the overpayment and speed up the decision to return the money.

Reconciliation of calculations with the budget shows how much you paid and what you should have paid for a certain period. For example, you paid 200,000 rubles in income tax for 2016, and the tax amount was 20,000 rubles.

To check the calculations, go to your personal account, in the “Calculations with the budget” section, click “Submit an application to initiate the procedure...” and follow the instructions:

Reconciliation takes 10–15 business days

A certificate of the status of settlements with the budget shows overpayments and debts for a specific date. For example, as of August 20, 2017, the overpayment of income tax is 180,000 rubles. The certificate is not related to the reconciliation; it can be obtained separately.

To get a certificate, go to your personal account in the “Get a certificate” section, select “Get a certificate on the status of tax payments...” and follow the instructions:

Preparation of certificate - 5 working days

It happens that an entrepreneur brings a tax application to receive an overpayment, then brings the results of the reconciliation, and he is sent to submit the application again. If this happens to you, simply refuse - according to the law, one statement is enough.

3. Submit an application for a refund of the overpayment to the tax office

The application form is available in your personal account; you can submit it electronically if you have an enhanced qualified signature. Go to the “Calculations with the budget” section, select the “Submit an application for credit/refund” option and follow the instructions:

Attach to the application scans of documents confirming the overpayment and facilitating the work of the tax office: copies of payments and declarations, a certificate of reconciliation of settlements with the budget.

Double-check the bank details on your tax refund application: the Federal Treasury will transfer the money to this account on behalf of the tax office.

4. Receive a response to your application

How quickly you receive a response from the tax office depends on how you submitted the application: with or without reconciliation:

If the tax office decides not to conduct a reconciliation, or you performed a reconciliation before submitting the application, the decision will be made within 10 days.
If the tax office conducts a reconciliation, a decision will be made in 20–25 days.

You can return the overpayment to your current account within three years. The count starts from the date of filing the declaration, and not from the day when you calculated the overpayment and submitted the application.

Check the tax office's decision and application status in your personal account:

The money will arrive a month after the tax office reports a positive decision.

If a month has passed and the money has not been received, the tax office will pay for each day of delay. You will be paid a percentage of the overpayment amount. The interest rate is equal to the refinancing rate of the Central Bank of the Russian Federation for the days of violation of the repayment deadline. For example, now it is 9%.

What to do if something goes wrong

The tax office may hesitate to make a decision: the application was lost, there was a glitch in the program, or it was not possible to consider the application on time. If the tax office is silent for more than the required 15 working days, write a second application requesting a decision through the same form in your personal account.

If the tax office refused to return the money or ignored the second application, file a complaint with the Federal Tax Service. She manages all tax offices. You can submit a complaint through your personal account. Go to the “Contact the tax authority” section, select “Write a request” and follow the instructions:

If contacting the Federal Tax Service does not help, go to Arbitration court. You have 3 years from the date you became aware of the overpayment to litigate.

What amount will be returned

According to the law, you will be refunded 100% of the overpayment amount if there are no debts. If you have debts, the tax office can make a offset: pay off your debt by overpayment.

Offsetting can only be done for taxes of the same type. For example, if in 2017 you overpaid income tax, and in 2016 you had a debt on this tax, then the Federal Tax Service will automatically write off the overpayment as a debt. A notification about this will arrive in 5 days, check in your personal account.

But if you overpaid income taxes, and you had a property tax debt, then offset will not work. The overpayment will be returned, but the debt will remain and penalties will be added to it.

If you want to speed up the offset or cover the debt on one tax by overpaying on another, just ask for it. To do this, write in a free-form refund application that you want the overpayment to be offset against debts. If the overpayment is not enough to cover all debts, then indicate which debts to write off first.

The entire tax overpayment may be used to pay off the debt, then you will receive nothing. But the debt will decrease.

What happens if you don’t return the overpayment?

Nothing bad will happen: there are no fines or penalties for overpayments.

The tax office will credit the overpayment against a future tax of the same type. For example, if you overpaid your transport tax in 2016 and did not apply for a refund of the overpayment, then in 2017 the tax office will reduce your transport tax by this amount.

If you stop using corporate transport and stop paying transport tax, the tax overpayment will not be taken into account in the next period. From now on, you have three years to return the overpayment, otherwise you lost this money.

In this case, try writing off the overpayment as a “bad debt.” A bad debt is an amount that cannot be collected due to limitation or due to objective reasons such as bankruptcy of the debtor company.

Written off debt for accounting- this is an expense that you cover from income so that debit and credit converge. This reduces the income on which you pay taxes. For the tax office, writing off a debt is equal to reducing taxes, so it picks and additionally double-checks all write-offs of losses.

You have the right to write off an unrecoverable overpayment as a bad debt by order of the Ministry of Finance on accounting, but Russian practice shows that you will most likely be refused. If the amount of overpayment is such that it is profitable to write off, contact lawyers and professional accountants to take over the write-off of bad debts.

How not to overpay

Choose the type that suits your business tax accounting. To figure it out, study the Tax Code, consult with accounting companies, read our blog.

Register in your personal account on the Federal Tax Service website, download the mobile application and check debts and overpayments. You need to check it 3 months after submitting each declaration, when the desk audit is completed.

How to return tax overpayment: instructions

1. Register in your personal account as an individual entrepreneur and check for overpayments.

2. Help the tax office: reconcile with the budget or get a certificate about the status of settlements with the budget in your personal account.

3. Fill out the refund application and submit it to the tax office along with the results of the reconciliation.

4. Wait 10 business days for the tax office’s decision.

5. Receive money in a month.

6. If you don’t have time to repay the overpayment, write it off as a bad debt.

ID? How to apply for a passport

its actions?What goods

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ABC of law
TAXES
Interaction with tax authorities
What to do if the tax authority incorrectly calculated the tax?
How to return overpayment of tax?

“Electronic magazine “ABC of Law”, 10/23/2017

HOW TO REFUND OVERPAYMENT OF TAX?

If, due to errors made when calculating taxes, errors or typos in payment documents, or for other reasons, you paid or were deducted a tax amount greater than required by law, you can return the amount of the overpayment (clause 5, clause 1 Article 21, paragraph 1, Article 78, Article 231, 231.1 of the Tax Code of the Russian Federation).

1 . How to find out about an overpayment

If an overpayment of tax or an amount of personal income tax that is excessively withheld from your income is discovered by a tax authority or a tax agent, then within 10 working days from the date of establishment of this fact you must be notified of the amount of the overpaid amount (clause 6 of article 6.1, clause 3 of article 78, paragraph 4, article 79, paragraph 1, article 231 of the Tax Code of the Russian Federation).

The tax authority’s message can be delivered to you personally against a signature, sent by registered mail or transmitted electronically, in particular, through the taxpayer’s personal account (Clause 4 of Article 31 of the Tax Code of the Russian Federation). The tax agent can also choose any notification method.

The amount of personal income tax withheld from your income can be found out from the 2-NDFL certificate requested from the tax agent (clause 3 of article 230 of the Tax Code of the Russian Federation; article 62 of the Labor Code of the Russian Federation). You can also find out about this on the website of the Federal Tax Service of Russia in the taxpayer’s personal account (if you have access). Information about certificates for last year appear in your personal account after five months, that is, after June 1 of the next year. At the same time, you can independently check the accuracy of the tax agent’s accounting of your income and the calculations and deductions of personal income tax made by him and identify errors.

2. Who makes the offset or refund of the overpayment

If for one reason or another you have transferred an excess amount of tax to the budget, a credit or refund of the excess paid amount is made by the tax authority. If a tax agent withheld an excess amount of tax (personal income tax) from your income, then according to the general rules he must return this amount himself (Article 78, paragraph 4, paragraph 2, Article 219, paragraph 6, paragraph 8, Article 220, Clause 1 of Article 231 of the Tax Code of the Russian Federation).

You should contact the tax authority for a refund of excessively withheld personal income tax if (paragraph 10, clause 1, clause 1.1, article 231, clause 1, article 231.1 of the Tax Code of the Russian Federation):

1) the tax agent who withheld the tax in excess amount ceased to exist at the time the overpayment was discovered (for example, due to the liquidation of an organization or individual entrepreneur);

2) the overpayment arose in connection with the acquisition by the taxpayer during the expired tax period Russian Federation tax resident status;

3) the tax agent withheld an excess amount of personal income tax from certain income, namely:

- pensions under non-state pension agreements concluded by employers with non-state pension funds, pension contributions for which were made by them before 01/01/2005 with the withholding and payment of personal income tax;

- income in connection with the payment for you by your employer until 01/01/2008, not in full, of contributions under voluntary long-term life insurance contracts concluded by him before the specified date.

2.1. How to return an overpayment through the tax authority

If you apply to the tax office for a refund of overpaid tax, we recommend that you adhere to the following algorithm.

Step 1. Submit an application to the tax authority

A tax refund application is submitted to the tax authority at your place of registration. The application can be submitted personally or through your representative directly to the tax authority, sent by mail or transmitted electronically, in particular through the taxpayer’s personal account (clause 1 of article 26, clauses 2, 4 of article 78 of the Tax Code of the Russian Federation).

Attach to the application documents confirming the overpayment of tax, for example, payment documents, documents confirming the availability of tax benefits, etc. To return the over-withheld personal income tax, you may need to submit a 3-NDFL declaration to the tax authority (paragraph 10, clause 1, clause 1.1 Article 231 of the Tax Code of the Russian Federation).

The deadline for filing an application for the return of an overpayment is three years from the date of payment of the excess amount (Clause 7, Article 78 of the Tax Code of the Russian Federation).

For the return of personal income tax amounts recognized as overpaid in accordance with Art. 231.1 of the Tax Code of the Russian Federation, you can apply within three years from June 24, 2014 (clauses 1, 3, article 3 of the Law of June 23, 2014 N 166-FZ).

Step 2. Wait for the decision of the tax authority and the return of funds to your bank account

Within 10 working days from the date of receipt of the application for a tax refund or from the date of signing by the tax authority and the taxpayer of the act of joint reconciliation of taxes paid, if such a joint reconciliation was carried out, the tax inspectorate must make a decision on the return of the amount of overpaid/withheld tax. Then, within five working days, the tax office will send you a message about the decision taken. The overpayment must be returned to your bank account within one month from the date of receipt of the above application (clause 6 of article 6.1, clauses 6, 8, 9 of article 78 of the Tax Code of the Russian Federation).

If you submitted an application for a personal income tax refund simultaneously with a tax return, the specified monthly period begins to be calculated not from the day you submit the declaration along with the application, but from the day the tax inspectorate makes a corresponding decision based on the results of a desk audit or from the moment the deadline for the desk audit expires (Letter of the Federal Tax Service of Russia dated October 26, 2012 N ED-4-3/18162@; clause 11 Information letter Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 N 98).

If you contacted the inspectorate with a 3-NDFL declaration and an application for a tax refund in January 2017, then you will be able to return the amount overpaid for February - March 2017 only in May 2017.

If you have a debt for other taxes of the corresponding type, penalties and fines, the tax office itself (without your application) will count the overpaid amount of tax towards the repayment of this debt. In this case, the amount remaining after offset will be returned to your bank account (clauses 1, 5, 6 of Article 78 of the Tax Code of the Russian Federation).

If the overpayment is not returned on time, the tax office, in addition to the overpaid amount, must pay you interest for each calendar day of delay in the amount of the Bank of Russia refinancing rate in effect on the days of delay. When returning personal income tax overpaid in accordance with Art. 231.1 of the Tax Code of the Russian Federation, interest is paid from the day following the day of withholding until the day of actual return of the overpayment in the amount of the refinancing rate of the Bank of Russia in force during this period (clause 10 of Article 78, clause 2 of Article 231.1 of the Tax Code of the Russian Federation).

From 01/01/2016, the value of the Bank of Russia refinancing rate is equal to the value key rate Bank of Russia and from September 18, 2017 is 8.5% (Instruction of the Bank of Russia dated December 11, 2015 N 3894-U; Information from the Bank of Russia dated September 15, 2017).

2.2. How to return an overpayment through a tax agent (in terms of personal income tax)

By general rule a tax agent who has unnecessarily withheld personal income tax from your income is obliged to make a refund independently (clause 14 of article 78, clause 1 of article 231 of the Tax Code of the Russian Federation; clause 34 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 57). In particular, the tax agent returns the amount of personal income tax that was excessively withheld from your income due to an error. For example, the accounting department withheld personal income tax on income that is not subject to taxation.

To return the amount of personal income tax over-withheld by the tax agent, we recommend following the following algorithm.

Step 1: Submit an application to a tax agent

The application is submitted in any form. However, you must indicate a bank account for transferring funds to you, since the refund of overpayments is made by the employer only in non-cash form (Clause 1 of Article 231 of the Tax Code of the Russian Federation).

The deadline for filing an application is three years from the date when the employer transferred the excessively withheld amount to the budget (Clause 7, Article 78 of the Tax Code of the Russian Federation).

At the same time, the dismissal of an employee does not affect the obligation of the former employer - tax agent to return the overpayment of tax.

Step 2. Receive the excess amount of personal income tax withheld to the account specified in the application

The amount of over-withheld personal income tax must be credited to the bank account you specified within three months from the date the employer receives your tax refund application. In case of violation given period you must be paid interest for each calendar day of delay in the amount of the refinancing rate of the Bank of Russia in effect on the days of such delay (paragraph 3, paragraph 5 of clause 1 of Article 231 of the Tax Code of the Russian Federation).

How to return personal income tax that was excessively withheld by the employer? >>>

What to do if the tax authority incorrectly calculated the tax? >>>

Useful information on the issue

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Taxpayer personal account face

The amount of the overpayment is equal to the amount declared for refund in the declarations.

A question has arisen regarding your personal account and personal income tax refund.

On February 12, 2017, I submitted declarations for 2015 and 1016 in form 3-NDFL. In your personal account in the section “Tax on personal income and insurance premiums" - "Declaration in form 3-NDFL", the verification status is "Registered with the tax authority", while in the section of the personal account "Overpayment/debt" Income tax - xxxxx rubles is now displayed. (Overpayment).

Got a question. Considering that the amount of tax overpayment should be displayed only based on the results of a desk audit, why is the tax audit status still “Registered with the tax authority”?

Hello, the amount of overpayment (arrears) is displayed in the Personal Account section of the FL “Overpayment/Debt” immediately after entering your declaration into the inspection information resource. Based on the results of a desk audit of the declaration, this amount can either be confirmed or not.

I sent the 3-NDFL declaration and all supporting documents (scans) through the taxpayer’s Personal Account on January 17, 2017. On January 18, 2017, my 3-NDFL declaration was registered. In my personal account, the verification status is still “Registered with the tax authority,” although three months have expired.

Where can I go?

Send me your TIN in a personal message, I will clarify the status of the declaration.

Thanks a lot! The status has already changed to “Check completed”. Please tell me the following question: When sending the declaration on January 17, 2017, I immediately sent a return application, it was registered on January 17, 2017. Do I need to re-send it now? Thank you!

Do I need to resend it again now? Thank you!

There is no need to re-send anything. Refunds will be based on your first application.

kara10.75 28 Apr 2017

How can I send additional copies of documents if I forgot to attach them to the declaration, and I already sent the declaration through my personal account an hour ago?

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Unfortunately, the functionality of the service does not provide the ability to send something additional to an already sent declaration.

Alternatively, you can make an updated declaration and attach a full package of documents to it.

Please explain why the audit was completed on 05/18/2017, but as of 05/29/2017 there were no funds received?

I filed my declaration for 2016 in February 2017. (there is an amount to be returned from the budget), did not take into account the sale of a car in 2016 worth less than 250 thousand rubles. In April, I filed an adjustment Declaration. As of May 18, 2017, the status of the desk audit is “Completed” - Result of the desk audit: The tax authority confirmed the amount of tax deduction declared by the taxpayer in full. But “The amount of tax subject to refund from the budget” is 0.00 rubles. and the money has not yet been credited to the account.

The desk audit status is “Completed” for which declaration: February or April?

When submitting an updated (corrective) declaration, the desk audit of the main (primary) declaration stops and the desk audit begins. check is already “clarified”. At this time, Kam. checks are also transferred, i.e. You need to count 3 months from April + month for return. In total, it turns out that the return must be made no later than 4 months from the date of filing the updated declaration.

An overpayment of taxes has appeared in the taxpayer’s personal account.

Taxes. About yours, about your girl’s

I haven’t received my taxes yet, my personal account is also zero, should I do something or wait? Has everyone come?

Question about taxes and penalties. Please tell me. Finance

Girls, explain. I started checking my debts before going on vacation. New annual taxes have appeared (property and transport), but for some reason they come at the same time as penalties. That is. and the tax and penalties for it were accrued simultaneously on September 4, 16. And so for all four. Is this how it should be? *** Topic moved from the conference “SP: Gatherings”

How can I re-close them?

where can I find out on the websites? Maybe someone knows. Legal

where can I find out on the websites? Maybe someone knows? My parents called from St. Petersburg and said that my child (16 years old) had received a document from the tax office saying that he owed something. Well, I’m sure that this is a mistake, where are we and where is St. Petersburg (but registration is in St. Petersburg) and I propose to forget about this matter. But my dad is going to go to the tax office, from his dacha 120 km from the city. Is this what he needs? Maybe you can first find out somewhere what is there and how, and then go? Please tell me where it is.

Transport tax. Large family

Girls, hello. In 2016, who filed a transport tax on a car due to having many children? Is it possible at any tax office in Moscow or only at the place of registration? Is it possible through the website or will I have to go anyway, like with 25 thousand?

How to use overpaid tax? Legal

I discovered an overpayment of property taxes on the website. I wrote to the relevant tax office about a refund, from which the answer came that the overpayment was made more than 3 years ago, so they cannot return it. Can I somehow use this money, provided that I am registered in another district of Moscow now, and pay taxes accordingly, incl. and property to another tax office? Or is this definitely a gift to the state?

I paid because the amount was not very large, and I went to the tax office to find out what happened with the previous payment. They said that everything was lost because more than 3 years had passed, but later this amount still appeared in the account and was then written off as part of the next apartment tax.

Please help me with questions regarding privatization.

There is a person who participated in privatization (in his youth, he does not remember any details). There are relatives of the person who keep the documents and do not allow them to look at them; they only offer to refuse privatization. 1. How to find out when he participated in privatization and what part he has the right to dispose of? 2. How to restore (get a duplicate) of these documents? Is it possible to do this from a different city than the privatized facility is located? 3. In what order (at least.

Payment of tax. Real estate

When and how to rent out an apartment? Like until July 1st? I look in my personal account and see that my declaration was accepted, but there are no receipts or anything like that. Where should I pay for it?)))

There will be no receipts, you fill it out yourself. You can use the assistant on the tax website

PSS, SNILS and INN. Legal

Please tell me how long it takes to get all this done and where. And what is needed for this. Thanks in advance 🙂 *** Topic moved from the conference “About your own, about your girlish”

Help me deal with overpayments of taxes, please..

On the tax website I discovered an overpayment, incl. for transport tax. Questions. 1. Can it be offset against the payment of transport tax for last year, if now, according to my registration, I do not belong to the tax office in whose account the overpayment is indicated? 2. When sending a request for a refund of an overpayment, you must fill out a field indicating what year it was for. I don’t see this information on the website, only the amount, type of tax and tax number. What should I do? Maybe I'm looking bad? 3. How do you even find out where it came from?

transport tax. Large family

I wrote an application to the tax office back in June to exempt me from paying taxes as a child with many children. Today I received a letter from the tax office asking me to pay the debt and penalties in the amount of 370 rubles. What should I do?

In general, I think you should call them. Maybe your application hasn’t been considered yet, but a reminder has been sent

and no one checked themselves? :) fns. SP: get-togethers

Girls, no one knows where on the Federal Tax Service website you can use your tax identification number to check if you have any debts, etc. searched and searched. I found it only for legal entities.

The BEKO company is “Taxpayer of the Year 2011”!

"BEKO" became the Laureate of the nomination "Taxpayer of the Year" of the Main All-Russian Award "Financial and Economic Olympus" based on the results of 2011. December 12, 2011 in the Red Banner Hall of the Cultural Center of the Armed Forces Russian Federation The solemn ceremony of awarding the All-Russian Prize “Financial and Economic Olympus” in the category “Taxpayer of the Year” took place. The BEKO company was recognized as a socially responsible taxpayer and awarded for Special attention honest conduct.

Question about obtaining a tax deduction for medical services. Legal

I found out that you can get a tax deduction if you pay for pregnancy or receive paid ped services. I can’t put it all together: what documents should I immediately require from a medical institution in order to then submit for deduction. The husband (he is an employee) will apply for the deduction; in this case, the contract for medical services should be issued in his name or can it be in my name? If at the clinic where I am managing my pregnancy I pay for one-time paid services (visits to the doctor and tests), does this also count? What then?

Tax deduction for education. Adult children (children over 18)

Please tell me if anyone has encountered this. My daughter is a first-year student, full-time tuition is paid. I want to apply for a tax deduction for my child’s education. Has anyone experienced how all this is formalized and processed by the tax office? Do you need a 2NDFL certificate to submit to the tax office and for what period?

You will need documents from the university (license, etc. - as a rule, the university itself knows and issues this set of documents to students upon pre-order). Fill out a declaration, application, attach your 2NDFL for the reporting years; a copy of the document confirming the relationship (birth certificate), a copy of the study agreement with the university, copies of its annexes (if any) for each year, a copy of payment documents, I also attached a copy of the passbook with my account details. I took everything to the tax office in person, but many people send it by mail.

Within one month from the date of submission of the set of documents and application, you will most likely receive (according to the new tax rules) a letter stating that you have been denied payment of a tax deduction UPON YOUR APPLICATION, and a desk audit will be carried out. The desk audit is carried out on the same application that you submit in the kit, so there is no need to come to the tax office again and write a separate application for payment based on the results of the desk audit (now the tax office has begun to write this in the refusal letter on the application, since this clarification was first there was none, and crowds of people who received such a letter came to the tax office again to write an application for a deduction based on the results of a desk audit)

And within three months (we count from the 31st day from the date of submission), the money should arrive. For example: we submitted documents to the tax office on February 15th, by March 15th we should receive a response regarding the provision of a deduction on the application, if it is refused, then by June 15th the money should arrive based on the results of the office examination.

A letter about the results of the desk audit may or may not arrive in advance. Or maybe it will come six months later, when you already receive the money - I received it so late)))

My dears! Is there anyone here? Finance

My dears! Is anyone here from the tax office? I've had enough of kondraty now! This is the second day I've been trying to transfer TWO KOPEYKS. property tax (apartment) and a penalty of 65 kopecks. Please tell me, do they have different payment codes and what are they? *** Topic moved from the conference “About your own, about your girlish”

the tax was increased 1000 times. Society

shock. received a notification today land tax in MO. Compared to last year, it has increased ONE THOUSAND TIMES((For 2013 I paid 40 rubles, for 2014 I have to pay 41 thousand rubles. And that’s just for the land. Cadastral value more than 2 times higher than today's market price ((The neighboring plot has been on sale since the fall at a price of 600 tr per hundred square meters. They charged me more than a million per hundred square meters from the cadastral register. I am ready to sell my plot to our state at this price even today. Tax office.

Has anyone contacted the tax office through your personal account?

Out of curiosity, I went to the website of the Federal Tax Service in my personal account and was surprised to learn that I was subject to all sorts of penalties (it’s not clear for what). There is feedback there, I wrote, but no response or hello. Does anyone have experience communicating with them through this site, do they even respond to anyone and how long does it take?

in the end, however, everything was sorted out and my “alleged debt” with penalties decreased significantly (instead of 500 rubles they gave me a receipt for 110, and the children (they are also owners) even turned out to be overpaid!)

Has anyone contacted the Federal Tax Service via the tax.ru website? Finance

The crux of the matter is this. They sent us arrears of transport tax, and we definitely paid on time. There is a check. They called the tax office all day but didn’t get through. If I send a scan of the receipts through their website, will it work? Has anyone done this? My husband will soon be going on a business trip abroad - in case they won’t let me out at the border. *** Topic moved from the conference “About your own, about your girlish”

Help about taxes, debt and vacation! Finance

We are leaving on vacation in 10 days. Suddenly today my husband remembers that in winter he received a tax notice on a car he sold, and he, naturally, did not pay. It turns out that the car was sold exactly a year ago in September 2010. The new owner also received a notification for the same car - but he was correctly calculated - 3-4 months of use (from September to the end of the year). We were supposed to pay 8 (until September), but they charged us 12. What do you think – pay quickly and not have to deal with it because of the “kopeck piece”? AND.

don’t worry about your vacation, they didn’t sue you, so go easy

For parents of a newborn: registration of the child locally.

In most situations, only completed registration at the place of residence allows a newborn child and his parents to take full advantage of all the social benefits that are prescribed by law. Registration of a child at the place of residence usually takes several days. As a result, a small stamp will appear on the birth certificate confirming the place of residence of the newborn. There is no need to pay any transfers or fees for registering a newborn - this is done free of charge. The main rule is that a child can be registered at the place of residence only with one of the parents. Are there any differences in registration at the place of residence of a newborn and an adult?

Please note that to register a newborn, the personal presence of the father and mother is required. What package of documents and in what time frame should be prepared for the district department of the Federal Migration Service, which will register the child? As for the deadline for registering a newborn child at the place of residence, it is not established by law. Despite this, we recommend that you do not delay registration due to what is provided.

debt to Mosenergo. What to do?. Farm

I can’t imagine what to do:((Sorry it’s long, I’ll have to start from afar.. In May I sold my 1-room apartment, the deal was registered, the new owner took ownership on May 28. By agreement with her, we lived even before 08/06 in the apartment (they were transporting things). As required before signing the act of transferring the apartment, I took a certificate from the housing office about the absence of rent arrears. From my personal account on the Mosenergosbyt website I printed out the “calculation of the current account balance.” On 28/05 it was.

Private schools: difficult guy. business? School choice

I think the amount is reasonable. There is no question of buying out the premises, because we do not have a structure behind us that could immediately spend about four and a half million dollars (this is the amount this property is valued at).” A roller-skating rink on the LEU Before the private traders had time to recover from the shock, a new threat loomed on the horizon. Since January 2006, property tax benefits have been taken away from private schools. In addition, kindergartens, which house many such institutions, due to the improvement demographic situation, and somewhere due to the artificially inflated position, when with the help dead souls Almost a thousand people began to line up in them, and the city again needed them. Empty in the dashing 90s and leased to various non-profit organizations, they are again with.

Finding them is not easy, and it requires a lot of money. Everyone gets out of the current situation in accordance with own capabilities, and there are already non-standard solutions to this issue. For example, at one time the management of Perspektiva bought a floating pier. A building made of modular structures was built on it, and a private school “on the water” appeared in the capital. Sometimes some educational establishments they only announce that they have their own premises, but in reality it turns out that it is either in the process of registering ownership, and it is still unknown where the cart will take it, or this statement does not correspond to the truth at all. Despite the difficulties, however, Moscow was lucky. The mayor of the capital, Yuri Luzhkov, held back.

Working from home: both children and money. Home work

Build a career while caring for a child and a home? It's possible!

With such busy work, it is very important to think through the organizational process. “A housewife can make a deal, find a client, come to an agreement, but then she needs to work with the client, issue an invoice, sign documents, track the completion of the contract. There are two ways to solve this issue: set up an office at home or come to the company’s office once a week,” says Vitaly Lavrentiev. Communication with clients and, in general, going out into the public eye is an integral part of a woman’s psychological comfort; you just need to be able to filter emotions. “Housewives are often deprived of “live” communication,” says Evgenia Kaptil. - It’s good if you have time to both work and be careful.

Family finance management. Family budget

But you keep getting asked the same question. You, of course, say that there are just a lot of desires, but “you understand, not all of them and not always are fulfilled,” and that it’s time to end the conversation here. But the interlocutor does not calm down, and in order for him to fall behind, you begin to fantasize. In addition to the already familiar “car, apartment, dacha,” a yacht and a villa on the islands appear. Many people finish their list. a trip to space. As you make your list, you'll likely start being very specific about the things you want, including their prices. At some point, you will catch yourself thinking that you, it turns out, are very good at asking questions: “what, where and how much you can buy.” And then finally.

Let's start with the analysis. So, financial goals have been outlined. Now it is important to correctly assess your current financial situation. Making a plan begins with analyzing what you have today. This is an analysis of your assets/liabilities, income/expenses. Unfortunately, difficulties often arise at this stage of drawing up a personal financial plan. Not everyone can name the exact amount of family expenses. How much do you spend on transport, how much on groceries? As a rule, people spend the same amount as they earn. This needs to be changed. You need to invest now for a secure future. But first, decide on your monthly mandatory expenses. Next, you need to evaluate t.

How to save for a vacation? Family budget | Taxes

Buy seeds and fertilizers separately. Don't skimp on tools. Buy only the best equipment made from durable and high-quality materials. Such tools will last a very long time and as a result will be much more profitable than cheap ones. Saving 1,500 rubles. Taxes As you know, every working citizen of the Russian Federation pays income tax, which is withheld from their salary. But in some cases you can count on very tangible benefits. If you bought an apartment or a residential building that costs more than 1 million rubles, then up to 130 thousand rubles can be returned to you from the amount of income tax you paid. If you spent up to 38 thousand rubles on your education or the education of minor children, from what was paid.

As a rule, such models are also somewhat more expensive, but ultimately justify themselves. Especially if you take into account that in the future water meters will be installed in city apartments. Saving 200 rub. per month Equipment If you are going to purchase equipment, do not choose the newest models that have just appeared on the market. As a rule, after a few months they will cost significantly less. It is wisest to choose a model that came out shortly before the latest one. This way you will buy equipment that is quite modern, but at the same time you will not overpay for newness or super-fashionable design. For example, expensive fashion models of mobile phones for the first time.

"Collect your own seeds"

the boys suggested ways to collect their seed :)

Well, how can you not understand that a person who spends money on education, pays taxes, buys honey. insurance and equipment, will cut out coupons and discounts, dig in the garden and worry about what kind of light bulbs he has there.

By the way, what do you do with the remnants?

Tax on stupidity. Finance, investments

And, again, you don’t need to be a genius to guess that not everyone pays. And that's not all. The smartest people pay all taxes, but little by little. Those who don’t pay at all “lose the desire”; they can’t even sleep, they can’t live in peace. Therefore, TV persistently reminds us: “Pay, they say, and live in peace.” I dare say that this statement has nothing to do with the tax on stupidity. Verified. Me personally and my friends, acquaintances and relatives. There were never any exceptions. The payers of the stupidity tax are citizens (to put it correctly - individuals). I suspect that everyone has paid this tax at least once in their life. But not everyone will talk about this, because the name of the tax speaks for itself. On the.

I did the same after my accounting courses)

How to get back what you spent. Benefits, benefits

Unfortunately, having a child in our time is quite an expensive pleasure. Clinics and medical centers that provide qualified care during pregnancy and childbirth cost money. And quite a lot.

E. marriage or birth certificate. How is the calculation made? All of us, receiving wages and remunerations for other transactions, pay the state 13% of the amount of income - this is tax rate, provided for in Art. 213 Tax Code. In the vast majority of cases, taxes are paid for us by the enterprise where we receive wages, and only individual entrepreneurs pay taxes on their income in a special manner. For example, for one year the taxpayer’s total income was 100,000 rubles. From this amount, the company withheld 13,000 rubles. If this year she gave birth to a child in a paid clinic, paying 10,000 rubles for the birth, then the taxable amount is reduced by 10,000 rubles and, thus,

The “right” office is the key to material success. Interior

If the office is located in a city apartment, then the most unfavorable objects that the window faces are sharp corners of buildings, tower-type buildings, overpasses, power lines, and bridges. In this case, you should definitely use curtains or blinds that would always cover the office window. Having properly arranged your office, you should pay close attention to activating your personal workspace. First of all, the work area should be brightly lit, thereby creating a powerful flow of “yang energy”. It is necessary to maintain order on the table, since clutter with papers generates negative sha qi energy. If the owner of the office is a lover of painting, then Feng Shui recommends hanging a mountain landscape behind his back, especially with an image of a tall and ma.

If you are haunted by material setbacks, your business is limping and no brightness is visible, take a closer look at your office and try to arrange it in accordance with Feng Shui recommendations. Whether this will help or not, the future will tell. But for a while you will have a reason to which you can blame all the failures. Alexey Babkin Article from the December issue of the magazine “Vitamin of Happiness”.

Exchange with surcharge. Buying and selling housing

Two more exchange options are two municipal apartments or two privatized ones. In these two cases, everything is simple: the owners remain owners, and tenants still have every chance to privatize their new housing for free. Taxation and commodity fraud As Benjamin Franklin said, the only inevitable things in this world are death and taxes. In the difficult task of exchanging apartments, there is a chance to avoid paying the latter. This does not mean that the exchange agreement does not need to be specified or that the amount of the surcharge should be underestimated. The amount of the additional payment can and should be indicated in full and, first of all, it is necessary for the one who pays extra, so that in case of termination of the transaction, they can get their hard-earned money back. Well, for those who...

Hand it in immediately! All about renting out real estate abroad.

True, only if there is only one property for rent - an apartment or a villa. Tax evasion is a pointless process, especially in Europe. The principle “perhaps the tax authorities don’t know about me” does not work, because by paying taxes when buying a home, the owner is already included in the taxpayer base. And the option that the fact of leasing will remain “undetected” by the relevant services is practically excluded. The fine for tax evasion on rental property, for example, in Spain is €30 thousand. Let’s calculate based on minimum cost and expecting to at least partially rent out housing, small apartment in Bo.

They did not send a receipt for the apartment tax. Finance

My husband was not sent a receipt from the tax office - apartment tax. My son and I received receipts in mid-December, we paid, everything was ok. He doesn't. He is nervous. There is no way to get through to the tax office. Is this really a reason to go there and shock them? (The husband is worried that the letter has been lost and he will not be allowed to go abroad in the summer due to debts). Or are they so slow and running out of time?

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Order paperwork for return from us! We will report your income and help you file tax deductions. Reporting for individual entrepreneurs. Click here to contact us.

Tracking the progress of tax return verification in your personal account

Not certainly in that way. If an overpayment amount appears, this only means that your declaration has been entered into the inspection database. That is, the operator entered it into your personal card. But the check is not finished yet; it may not even have begun. The tax office has 3 months from the date of submission of documents to verify the declaration.

Let's figure out where and how to look at the dates.

You can also see the result of the check, whether all deductions are confirmed, as well as the amount to be refunded.

The second most frequently asked question: “The verification is completed and the declaration is fully approved! What are my next steps?

When the audit status changes to “completed”, the tax office has 1 month to transfer the money, provided that you have already submitted an application for a refund.

If you have not submitted it before (or submitted it, but if the amount to be refunded has changed after verification), you will have to generate it again. Read more instructions on “How to form a return application.”

Any taxpayer may face the following situation: he paid more tax than was necessary. When is this possible? You could simply have made a mistake in your calculations - well, you never know! You could simply write the amount on the payment slip incorrectly and add an extra zero. There is another option - the tax authorities have collected more from you than necessary. As a result, in any of these cases you have an overpaid amount of money. What can you do with it?

Credit the same tax as future payments;
Offset as repayment of debt on other taxes, as well as penalties/fines;
Return to your bank account.

Accordingly, you should keep track of what and where you overpaid and use these amounts to your advantage, no matter what kind of money it is - 10 rubles or 1000 rubles - in any case, it is your money, which you should not forget about.

What is needed to offset an overpayment?

To do this, you need to fill out and submit an application for credit to the tax authorities. The application is submitted in the prescribed form.

It indicates the overpayment for which tax, from which BCC and in what amount you want to offset it and where. The tax office has 10 days to consider your application; after this time, they must make their decision and, within another 5 days, notify you about it.

If you have arrears on another tax, then you do not have to submit such an application. Tax authorities, when they discover a “surplus”, will make this offset themselves within 10 days. They will carry out similar actions after signing with you a reconciliation report on taxes paid, as a result of which an overpayment is discovered. If you find an overpayment before the tax office, then you don’t have to wait for their decision, but write a statement about the offset.

When offsetting an overpayment, there is an important rule:

Overpayments can be offset only within one type of tax. This means that if you have an overpayment of federal taxes, you can only credit it against your federal taxes. Likewise with regional and local taxes. Between taxes different types It will not be possible to make such a calculation.

At the same time, the tax office allows for the possibility of making an offset between different budgets if the overpayment and arrears arose for the same tax.

What is needed to return the “surplus” to the current account

To do this, you also need to write an application, but in a different form -.

It states what amount of overpayment for what tax from which KBK you want to return. In this case, you must also indicate the current account and the necessary details for the return. You can get your money back if you yourself overpaid or if the Federal Tax Service has collected excess amounts from you and you have proven this fact in court.

Please note that overpayments are refunded exclusively by non-cash means; no one will return anything to you in cash!

The tax office considers your application within the same 10 days, then within another 5 days it informs you of its decision. The overpayment is returned to the account within a month. The deadline starts from the day you submit your application. At the same time, first, due to this overpayment, the tax authorities will pay off your tax arrears, if you have any. And the remaining amount will be returned to your account. If the return to the account is delayed and a month has already passed, then the tax office will also have to pay you interest for the delay, which is calculated based on the refinancing rate of the Central Bank of the Russian Federation.

What to do if the tax authorities wrote off money from your account by mistake

In fact, they must return the excess amount plus interest. To do this, you submit the same return application. This must be done within a month from the moment the money left your current account. If you delay and a month has already passed, then to get your money back you will have to go to an arbitration court.

The deadlines in this case are the same: the application is given 10 days to consider, a month is given to return the money; if there is a delay, the tax office must not only return the money, but also pay the accrued interest.

Material publication date: 07/27/2019

Last update: 07/27/2019

We tell you how to return the tax overpayment yourself.

ThuWhat is tax overpayment?

First of all, let's understand the terms: what is meant by tax overpayment in Russian legislation? To answer this question, we need to turn to the Tax Code of the Russian Federation: Art. 78 of the Tax Code of the Russian Federation indicates that the amount of overpaid tax is the amount that is paid by the taxpayer in the absence of his obligation to pay it.

What to do if you have such an overpayment? Currently, amounts of overpaid tax can be used in the following ways:

Offset against tax debt, penalties, fines;
Offset against future tax payments;
Return to taxpayer's bank account.

Refund of tax overpayment in 2018: main features

The main features of the tax overpayment refund procedure include the following:

A taxpayer has the right to expect a refund of tax overpayment only if he has no arrears and/or arrears of penalties and fines.
The refund of the amount of overpaid tax is made by the tax authority at the place of registration of the taxpayer;
The tax authority is obliged to inform the taxpayer about the fact of tax overpayment within 10 working days from the date of discovery of such a fact;
The amount of overpaid tax must be returned based on a written application from the taxpayer;
An application for a refund of the amount of overpaid tax can be submitted within 3 years from the date of payment of the specified amount;
Refund of tax overpayment must be made within 30 days from the date of registration of the taxpayer’s application with the tax authority.

How can an overpayment of tax occur?

No one is immune from overpayments of taxes - such a problem can arise for both an individual and an individual entrepreneur or organization. Why is this happening? Based on practice, we can say that tax overpayments most often occur in the following cases:

The tax authority erroneously collected an excessive amount of tax;
The taxpayer made a mistake in the payment amount when paying the tax;
Advance payments paid by the taxpayer during the year exceeded the amount of tax at the end of the year.

How can you identify tax overpayments?

How to find out about tax overpayment? You can find the necessary information in the taxpayer’s Personal Account on the official website of the Federal Tax Service.

The “Overpayment/Debt” tab will contain all information about both your debts and overpaid amounts.

Procedure for refunding tax overpayments in 2018

If you want to return the overpaid tax yourself, we recommend following the following algorithm:

Step one: prepare an application for a refund of the amount of overpaid tax

When submitting your application, be sure to include the following information:

Name of the tax authority;
Information about the applicant: Full name and place of residence of an individual or individual entrepreneur, name and location of the organization;
The amount of overpaid tax;
Tax name;
Details of the account to which the amount of overpaid tax must be transferred;
Date of application.

Step two: prepare the necessary documents

At this stage, you will be required to collect all documents that can confirm the fact of tax overpayment (the exact list of documents depends on the specific situation).

Step three: contact the tax authority

As a general rule, an application for a refund of tax overpayment is submitted to the tax authority at the taxpayer’s place of residence.

If you do not know which tax office your home address is attached to, we recommend using the “Determining the details of the Federal Tax Service” service on the website of the Federal Tax Service.

Step four: wait for the tax authority's decision

Note! The above recommendations are not exhaustive, since each case is unique and requires a personal approach. If you need further advice, you can get it on our website.