Overpaid tax refund application form. Application for the refund of the amount of overpaid tax: features of filling. When will it be possible to return the tax overpayment

When drawing up business plans for the technical operation of vehicles, completing coursework and diploma projects to determine the need for tires, it is necessary to use the "Temporary norms of the operational mileage of vehicle tires" (RD 3112199-1085-02) "

"On the extension of the validity of the guidance document

In order to ensure rational regulation of the mileage of automobile tires in operation by the Ministry of Transport of Russia R by the order of the Ministry of Transport of the Russian Federation dated January 5, 2004 No. AK-1-r.

Extended the validity period of RD 3112199-1085-02 "Temporary norms of operational mileage of vehicle tires."

Key provisions of the guidance document

Temporary norms of operational mileage of tires of motor vehicles. RD 3112199-1085-02

RD 3112199-1085-02 contains regulatory and technical materials that establish the standards for the operational mileage of tires intended for use on passenger cars, trucks, buses and trolleybuses, trailers and semitrailers (categories M1, M2, MZ, No. 1, No. 2, No. 3, 01, 02 and 03).

The document is intended for employees of motor transport enterprises and other organizations operating vehicles in the territory of the Russian Federation in order to plan the need for tires, carry out financial calculations, determine the level of tariffs and provide settlements for taxation of enterprises.

"Temporary norms of operational mileage of vehicle tires" were developed in the Scientific Center "Technical level and safety of vehicles" of the Federal State Unitary Enterprise "State Research Institute of Automobile Transport".

The validity period has been extended until 01.01.2007.

Introduction

The operational mileage of vehicle tires is intended for planning the needs of transport companies in tires, implementing the regime of economy and rational use of material resources, determining the level of tariffs and ensuring the calculations for the taxation of enterprises.

The tire operating mileage standards have been developed taking into account the statistical analysis of the actual average mileage and the main reasons for the failure of about 420 thousand tires removed from service at the motor transport enterprises of the Russian Federation.

2. Scope

These standards for the operational mileage of vehicle tires are established for tires intended for use on cars, trucks, buses and trolleybuses, trailers and semitrailers (categories M1, M2, MZ, No. 1, No. 2, No. 3, 01, 02, 03 and 04) (Appendix 1), which were not subjected to refurbishment and were decommissioned for the following reasons:

wear of the tread pattern (provided that the tire is suitable for refurbishment);

destructions of an industrial or operational nature, excluding the possibility of carrying out refurbishment.

The norms are mandatory for use by organizations and individual entrepreneurs, regardless of the organizational and legal form.

3. Calculation of norms of operational mileage of tires of motor vehicles

3.1. Service mileage limits for vehicle tires are set based on the average mileage of tires removed from service.

3.2. The average runs of tires of passenger cars (category M1), trucks (categories No. 1, No. 2 and No. 3), as well as buses and trolleybuses (categories M2, MZ) are presented in table. 1 - 3. The standards of the operational mileage of tires are established for each standard size and model of the tire, as well as for each modification of the vehicles in use and correspond to certain operating conditions of road transport.

For car tires operating on trailers and semi-trailers, the operating mileage standards are established as for tractor vehicles.

3.3. Road transport and other operational factors are taken into account using a number of correction factors to the value of the average tire mileage.

Correction factors depending on the category of operating conditions and the nature of the operation of vehicles are presented in table. 4 and 5.

The tire operating mileage (Hi) is obtained by multiplying the average tire mileage by the correction factors:

Hi = НхК1хК2,

where: Н - average tire mileage, thousand km;

K1 is a correction factor that takes into account the category of vehicle operating conditions (see Table 4);

K2 is a correction factor that takes into account the operating conditions of the vehicle (see Table 5). At the same time, the norm of the tire's operational mileage should not be lower than 25% of the average tire mileage.

3.4. For new models of tires and new brands of cars for which no standards for the operational mileage of tires have been established, the head of the enterprise has the right to put into effect, by order of the enterprise, a temporary rate based on the average mileage of discarded tires, agreed with FSUE NIIAT. At the same time, the term of validity of temporary norms should not exceed 2 years. During this period, the compliance of the established value of the norm with the average mileage of a tire of a given standard size and model for a particular vehicle is checked and the value of the norm is clarified. Approbation of temporary norms of operational mileage of tires is carried out by FSUE NIIAT with the involvement of motor transport companies.

The overpaid tax amount can be returned to the current account. For a sample application for a refund of overpaid tax in 2018 and the deadline for its submission, see the article.

Overpayment in the budget can arise for various reasons. First, the company or individual entrepreneur themselves transferred more taxes than they were supposed to. Secondly, the tax authorities charged too much. Most often this is a situation when a certain amount has been added to the check. And then the company or individual entrepreneur managed to cancel the additional charges through the Federal Tax Service or in court.

Tax authorities are not required to return tax overpayments over three years to the company. Inspectors will refuse to return, even if they insist that they forgot to inform the organization about the overpayment. So the Supreme Court decided (determination of 08.30.2018 No. 307-KG18-12491). Details.

Regardless of what was the reason, the company or individual entrepreneur has the right to return the overpayment to the current account (Article 78 of the Tax Code of the Russian Federation). To do this, you need to contact the Inspectorate of the Federal Tax Service at the place of registration with an application. You can download the form and a sample application for the refund of the amount of overpaid tax for 2018 in the article.

Form of application to the tax office for the refund of overpaid tax for 2018

FTS of Russia approved new form for offset and refund of overpayment by order of 02/14/17 No. ММВ-7-8 / [email protected] The tax authorities added to the title of this document the wording “ insurance premiums". Since since 2017, the contributions have come under the control of the Federal Tax Service, and the procedure for their return is now the same as for taxes.

The full name of the new document is as follows - an application for the return of the amount of overpaid (collected, subject to reimbursement) tax (due, insurance premiums, penalties, fines). The application can be submitted to the inspection on paper or in in electronic format(via telecommunication channels). The recommended application was approved by order of the Federal Tax Service dated May 23, 2017 No. ММВ-7-8 / 478.

In form, the statement became similar to a declaration: each number and letter in a separate cell. In addition, additional details have appeared:

Document Number. Number the documents in order;
tax (settlement) period. Enter the code of the period in which the overpayment occurred. The rules are the same as for payments. If there is a specific payment date for the tax, write it down;
inspection code. Enter the inspection you are asking for a refund.

The procedure for filling out an application for a refund of overpayment

The updated statement consists of three sheets. On the first, the TIN, KPP and the name of the company that applies to the tax office are given. Immediately give the BCC of the tax with an overpayment and the period of its occurrence, the amount to be returned and the number of sheets of application documents. Entrepreneurs enter their full name and TIN.

Andrey Kizimov answers,

Actual State Counselor of the Russian Federation, 3rd Class, Candidate economic sciences

“Tax for a taxpayer can be transferred to the budget by any other person: an organization, an entrepreneur or a person who is not engaged in business. In the same way, you can pay contributions for compulsory pension, social and health insurance... However, the rights to offset or refund of funds transferred to the budget for taxpayers and payers of insurance premiums, third parties ... .. "

On the second sheet, indicate the full name of the recipient organization or the full name of the merchant, account details - the name of the bank, name and account number, correspondent account, BIK. For a sample 2018 tax refund application, see the next section.

If money is returned from the budget individual, then you still need to fill out the third sheet. Companies and entrepreneurs do not fill out the third sheet.

Application for the return of the amount of overpaid personal income tax: sample 2018

If the company has paid personal income tax ahead of schedule and has no debts for other federal taxes, it is safer to return the amount from the budget. Although the inspectors do not recognize the amount as taxable, they recommend submitting an approved refund application form.

Editorial staff warns: the Ministry of Finance allowed companies to offset the overpayment of personal income tax against future payments, but put forward special condition

“The overpayment of personal income tax can be offset against the forthcoming payments for this tax. But only if we are talking about the amounts that the organization unnecessarily withheld from employees and transferred to the budget. If the tax was overpaid due to an error in the payment, it cannot be offset against future payments. "

Sample application for a refund of the amount of overpaid tax in 2018

What is the time limit to apply for the refund of the overpayment

There is a limited time to apply for a refund. Three years are allotted for this from the date of payment of the excess amount or from the day when she became aware of the excessive collection. If this deadline is missed, the inspectors will not refund the overpayment (resolution of the Arbitration Court of the East Siberian District dated 01.11.16 No. F02-5816 / 2016).

The application can be submitted to the inspectorate in three ways:

personally;
by mail in a valuable letter with an inventory;
electronically via telecommunication channels or through the taxpayer's personal account.

The inspection must make a decision to refund the overpayment within 10 working days. Either from the day when the application was received from the company, or from the day when the reconciliation act was signed.

Read more in the lecture in the program "" in the course "Tax rules"

When the tax authorities will not accept the refund application

The list of grounds for refusing to refund the overpayment is given in Articles 78 and 79 of the Tax Code of the Russian Federation. So, inspectors have the right to refuse a return if the company:

will submit an application to the wrong inspection where it is registered;
will ask you to offset taxes of different levels among themselves (for example, federal tax at the expense of the regional, or vice versa);
asks to return the overpayment, but she has tax arrears, as well as arrears in fines and fines;
violated the deadline for filing an application.

But if the company has submitted an application in any form, the tax authorities have no right to refuse to accept it. Indeed, in Tax Code there is no requirement to submit an application strictly in accordance with the established form (Articles 78 and 79 of the Tax Code of the Russian Federation). But the inspectors still recommend using the form approved by the Federal Tax Service.

Each business entity - an organization or an entrepreneur, is required to make periodic payments to the budget. In this case, a situation may occur when the payment is made in a larger amount than necessary, and because of this, an overpayment occurs. Also, the FTS may erroneously write off taxes. The law gives the right to return the overpaid amounts. To do this, it will be necessary to submit to the FTS an application for the return of the amount of overpaid tax.

The overpaid amount of taxes can be found both by the Federal Tax Service and by the taxpayer himself:

When an overpayment is detected, the Federal Tax Service must inform the economic entity about this fact. This is done by making a phone call, a written notice, etc. When making a phone call, the taxpayer must take measures to record the incoming information - who called, the date and time of the call, for which tax the overpayment was found. Sometimes, to confirm the fact of overpayment, the inspector may request the provision of additional documents. Most often, the tax authorities do not fulfill this obligation, since otherwise they will have to return the funds received to the budget.
You can learn about overpayment from personal account located on the FTS website. To access it, the taxpayer must have a qualified digital signature. The service informs about the overpayment as soon as you enter it. In practice, this information may not correspond to reality. This is because advance payments are made for some taxes, which are closed already upon the submission of the declaration. Until then, they will be counted as overpayment.
When filling out the annual declaration, it contains information about the advance payments transferred during the year, as well as the final tax calculation. After the formation of the document, you can identify the overpaid amount.
Submission of a clarifying declaration, as a result of which the amount of tax is adjusted downward.
Mistake in payment order on the transfer of tax. It can be discovered by the accountant on his own, or during a periodic reconciliation of taxes with the Federal Tax Service.

In what case can an overpayment be refunded in 2018

An application for a refund of overpaid tax can be issued only in a situation where both the taxpayer and the FTS are aware of this. When an overpayment of taxes is revealed by an inspector, he is obliged to report within ten days from this date. He can do this by making a phone call or by sending a tax refund letter from the IFNS.

When the company first discovers an overpayment and submits the necessary application, it must be ready to hand over to the inspector all the documents required to confirm this fact.

When preparing documents, it must be remembered that the refund of the amount of overpaid tax is carried out only within the deadlines strictly specified in the law. So, if a business entity overpaid itself, then he must make a statement on the return of the overpaid amount of tax within three years from the date of its commission.

If the FTS itself has written off an excess amount of tax, then the money can be returned upon application within one month from the discovery of this fact.

Attention! FTS will not refund Money in the event that the terms were violated. The only thing you can try to do in this case is to prove through the court that tax authority did not notify about the overpayment, and the subject himself became aware of this fact at a later date.

In which case is only offset possible

The Tax Code determines that it is impossible to make a refund of overpayment in taxes in the event that the taxpayer has arrears in other obligatory payments. In this case, the inspector in unilaterally may offset the overpayment by the amount of the debt by notifying the organization.

2018 in PDF format.

How to properly fill out a new application form

Let us consider an example of an application for a refund of an overpayment of tax, a sample of filling of which has been drawn up according to a new form. This form replaces the previous application and has been in use since March 31, 2017.

Title page

Entering information into the form should be done according to the following scheme. First, the TIN and KPP numbers are put down at the top of the sheet. When filling out the form from the organization in the INN column, only 10 cells are filled in, and the last two must be crossed out. For entrepreneurs, the checkpoint column is not filled in, but completely crossed out.

Next to the codes there is a field where you need to write down the sheet number - for the title "001".

In the column "Application number", the number indicates the number of times that the organization has already applied for a refund of excess taxes in the current year. Filling must be started from the very first cell, and all the remaining blanks are crossed out.

Next to this is a column in which the code of the tax authority where the application is intended is affixed. In the next column of several lines, you must indicate the full name of the company without abbreviations, or the full name of the company. entrepreneur.

In the next column below, the number of the head of the Tax Code of the Russian Federation is entered, on the basis of which the subject requests a tax refund.

Commonly used here:

“78” - the amount requested for refund, which was excessively transferred by the subject itself;
"79" - the amount was mistakenly withheld by the Federal Tax Service;
"330.40" - a refund of the state duty is requested.

All cells that will remain without data in this field must be crossed out.

In the next column, enter the code of the amount that is requested for a refund:

"1" - an overpayment was made;
"2" - the tax was excessively collected by the Federal Tax Service;
"3" - the tax is refunded (applies to VAT calculations).

In the next field, using codes from "1" to "5", you must specify the type of payment that is requested as a refund. The decoding of the correspondence of the codes is indicated next.

This field contains three sections, each of which is completed in the following order:

The first section of two cells is the designation of the period. "MC" corresponds to a month, "KV" - a quarter, "PL" - half a year and "GD" - a year.
The second section of two cells - specifying the number of the specified period. For a month, its number is written here from 01 to 12. For a quarter - from 01 to 04. For a half-year, 01 and 02 are used. If a year is selected as a period, then zeros must be written in the cells of this block.
The last section of four cells is the year number.

In the next column, the BCC of the payment is entered, for which the subject has an overpayment.

At the bottom of the application, the form is divided into two columns - the applicant only needs to fill in the left part. Here, the code indicates who exactly submits the document, his full name, date of delivery, contact phone number. If the transaction is performed by a representative by proxy, then in the last field you need to write down information about it.

Sheet 2

The second sheet is intended to indicate bank details which will be refunded. Its upper part is drawn up similarly to the title one, only in the column with the number you need to enter "002".

The sheet consists of large graphs, in which the component parts of the details are sequentially entered:

Name of the bank;
numbers of settlement and correspondent accounts;
the name of the recipient.

The columns that are located in the lower part are filled in only by an individual, organizations and individual entrepreneurs skip them.

How long will the return take

The business entity informs the tax office of the desire to return the erroneously transferred amounts by submitting an application. The Federal Tax Service must consider the received document, 10 days are allotted for this.

Attention! After considering the application, the Federal Tax Service is given 1 month to transfer funds. Moreover, this period is counted from the fact of filing an application. In addition to the return itself, within the same time frame, the authority must transfer interest for the use of these funds.

What if the tax office refused to refund the overpayment

In practice, you may encounter such a case when an application for a refund of an erroneously paid tax is sent to the Federal Tax Service, but this authority does not transfer money to the taxpayer.

Responsible by phone officials Inspectorate of the Federal Tax Service, they say that the company expects or refers to the provisions of regulatory enactments. In such a situation, one should not hope for a refund of the overpayment of tax. It is recommended to take proactive action on the return of overpaid funds.

It is best to start with a thorough examination of the filed in tax documents(copies of the return request). Once again, you need to check whether they all meet the requirements, whether there are any errors in them, especially in the section with the payment details of the company.

The inspector may argue that before returning, they need to check the facts presented, and only then carry out the transfer. He needs to be reminded that tax law precisely sets the lines for the transfer of overpaid amounts to the taxpayer within one month. At the same time, nothing is said about the implementation of checks.

After a month has passed since the filing of the application, and there has been no return, then you can start drawing up a complaint to the higher organization.

Practice shows that it must be drawn up in writing, using mailings with notifications. Indeed, according to the law, the Federal Tax Service Inspectorate is obliged to respond to such a notification.

If you again try to call by phone, you can come to the conclusion that, if necessary, the company will not have any evidence of negotiations with the tax authorities, and the verbal answers of the inspectors cannot be used in court.

Attention! When the tax authorities ignore the complaint received by it, it is necessary to draw up a statement of claim to restore their rights through the court. At the same time, a business entity has the right to request not only a tax refund, but also interest calculated according to the rules of the Tax Code of the Russian Federation for each day of delay.

Judges in such situations very often make positive decisions in favor of taxpayers. In rare cases, he takes the side of the IFTS, and then only because of mistakes made in the application.

This year, the form of the application for the refund of the overpaid tax has changed.

Application for the refund of the amount of overpaid tax

This material contains the current form of this document and a sample of its filling.

Also in this publication, the reader will find answers to important questions. When is it necessary to apply for a refund of the overpaid tax in 2018? What form of the document is relevant for this moment? From what date should the new refund application form be applied? How long does it take to get a tax overpayment refunded?

Features of refund of overpayment of taxes

Immediately, we note that it is possible to return the amount of overpaid tax to the budget, but there are some nuances in the refund procedure that you should familiarize yourself with in advance. In particular, the specifics of the procedure for refunding overpaid tax depend on the reason for the overpayment from the individual entrepreneur or organization and the method of refund. There are three options:

1. An individual entrepreneur or organization has paid an excessive amount of tax to the budget and wants to offset it against future taxes or arrears.

2. An individual entrepreneur or organization has paid an excessive amount of tax and wants to return it to his personal or current account.

3. Federal tax office recovered from individual entrepreneur or organizations an extra amount of taxes and they want to either return or set off.

The article will consider the case of the return of the overpayment of taxes from an individual entrepreneur or organization to a current account in 2018.

How can you find out about overpayment of taxes?

Both individual entrepreneurs and organizations and the Federal Tax Service can find out if there is an overpayment of taxes. If the FTS is the first to know about the overpayment of taxes, then within ten working days the tax officials on the basis of clause 3 of Art. 78 of the Tax Code of the Russian Federation are obliged to notify the taxpayer of the overpayment in writing (approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8 / 182).

In addition, you can find out about the overpayment of taxes from the reconciliation with the Federal Tax Service Inspectorate. Thus, if an organization finds out about the existence of an overpayment for any tax (this can be the simplified tax system, UTII, personal income tax or VAT), then it needs to apply for a refund of the amount of overpaid tax in the form approved by the Federal Tax Service.

Overpaid Tax Refund Application: New 2018 Form

To return the tax overpayment to the organization's current account, on the basis of clause 6 of Art. 78 of the Tax Code of the Russian Federation, an application should be submitted to the Federal Tax Service. The form of the document was approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8 / 182.

Please note that the application form applies from March 31, 2017. WITH new form the form can be found on the official website of the Federal Tax Service "Tax.ru"

The tax refund application consists of three sheets. It is filled in by writing each number and letter in a separate cell.

Sheet 1 indicates:

the name of the organization or individual entrepreneur;
CBK tax with overpayment, including the period of its occurrence;
the amount and number of sheets of application documents.

On sheet 2, indicate the details of the account: name, number and bank. If the return is made by an individual, then you will need to fill in the third sheet of the application.

The changes are due to the fact that, starting from 2017, tax officials are responsible for administering contributions.

Note. According to clause 6 of article 78 of the Tax Code of the Russian Federation, the return to the taxpayer of the amount of overpaid tax, if he has arrears on other taxes, penalties, and fines, is made only after offsetting the amount of overpaid tax to pay off the arrears.

You can download a sample application for a tax refund in 2018 by this button:

You can download the 2018 tax refund application form by clicking this button:

Place and application methods and tax refund deadline in 2018

On the basis of clauses 6 and 7 of Art. 78 of the Tax Code of the Russian Federation, you can apply for a refund within three years from the date of payment of the excess tax amount.

The application must be submitted to the Federal Tax Service in one of the following ways:

on paper;
in electronic form (with an enhanced qualified signature via telecommunication channels in an approved format).

In conclusion, we add that the tax service, on the basis of clause 6 of Art. 78 of the Tax Code of the Russian Federation is obliged to return the tax overpayment within one month from the day it received an application from an individual entrepreneur or organization. Initially, within 10 days from the date of receipt of the taxpayer's application for a refund, the IFTS is obliged to make a decision on refunding the amount of overpaid tax or refusing to refund. Then, within 5 days from the date of the decision on the refund or refusal, the IFTS is obliged to inform the taxpayer of its decision.

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Comments on the article

Application for the refund of the amount of overpaid tax: features of filling

—————————————————————————— ¦ Closed Joint-Stock Company¦ ¦ "Stone Flower" ¦ ¦ 129327, Moscow, st. Lenskaya, 16, office 301 ¦ ¦ Tel. 454-90-32 ¦ ¦ ¦ ¦Ex. N 3/88 of 24.09.2012 Head of the Inspectorate of the Federal Tax Service of Russia N 7716¦ ¦ in Moscow ¦ ¦ Kozhina L.B. ¦ ¦ from JSC "Stone Flower" ¦ ¦ INN 7716123456, KPP 771601001, ¦ ¦ OGRN 4071763990527 ¦ ¦ ¦ ¦ Application ¦ ¦ for the return of erroneously transferred amounts ¦ ¦ ¦ ¦ JSC “Stone Flower” asks to return the erroneously listed in 2010¦ ¦v budget system RF amount in the amount of 453,000 rubles, which is credited to the KBK 182 1 01 02 021 01 1000 110<*>... ¦ ¦ Please transfer the specified amount to the following details of CJSC ¦ "Stone Flower": ¦ ¦ account 30301810500001000001 in Sberbank of Russia OJSC, Moscow, ¦ ¦ BIK 044525225, c / c 30101810400000000225 in the OPERU of the Moscow GTU Bank¦ ¦ Russia, Moscow. ¦ ¦ ¦ ¦ Appendix: ¦ ¦ 1) copies of payment orders for the transfer of personal income tax from the income of ¦ individuals in 2010; ¦ ¦ 2) act of reconciliation of personal income tax payments for 2010 dated 09/10/2012 N 1234. ¦ ¦ ¦ ¦ General director V.V. Lazurit

Sample application for refund of overpaid tax

Lapis lazuli¦ ¦ Print ¦ ¦ Chief Accountant JSC Agatova A.I. Agatova¦ ¦ "Stone Flower" ¦ ¦ September 24, 2012¦ —————————————————————————

<*>This KBK was used for personal income tax transfers from the income of individuals - residents of the Russian Federation at a rate of 13% in 2010 and 2011. In 2012, KBK 182 101 02 010 01 1000 110.

Comments:

Refund of overpaid tax (due, insurance premiums, penalties, fines)

When can the overpayment of tax be refunded?

Procedure for refund of overpaid tax

Application for a refund of overpaid tax

Sample application for the return of personal income tax

When can the overpayment of tax be refunded?

In most cases, the question of refund of overpayment for taxes arises from individuals when registering tax benefits, therefore, we will consider the issue of refund of overpayment of taxes using the example of individuals. person upon retirement. Pensioners have the right to receive benefits for:

You can refund the tax overpayment:

if a pensioner applies to the tax authorities to receive benefits out of time (i.e. when the notification of tax payment has already arrived, and the benefit has not yet been issued), in this case it is necessary to write an application for the provision of benefits and (or) an application for a refund of the overpaid tax on the basis of which the tax authorities must recalculate.

The recalculation and refund of overpaid tax can be made for the previous 3 years on the basis of Articles 78, 79 of the Tax Code, which is confirmed by the Ministry of Finance (for example, clarifications of the Ministry of Finance of the Russian Federation, given in the Letter No. 03-05-06-01 / 367 dated 18.12.2009) and the tax service (for example, clarifications of the Federal Tax Service of the Russian Federation for Moscow, given in the Letter dated 08.07.2011 No. 20-14 / 066365);

if a person has become a pensioner not from the beginning of the calendar year, then the tax inspectorate (when applying for a pensioner) must also recalculate the tax and calculate it up to the month in which the person became a beneficiary.

Procedure for refund of overpaid tax

According to the provisions of Articles 21, 48 of the Tax Code of the Russian Federation overpaid the amounts of taxes (penalties, insurance premiums, fines) are calculated:

voluntarily paid in excess of the amount established by law;

voluntarily paid on the basis of a court decision;

recovered in judicial procedure more than you should have paid.

To return the overpaid tax, a pensioner must submit a written application to any tax office.

From 12/14/2017, the deadline for filing an application for the return of overpaid tax is three years from the day when you became aware of the excessive collection (clause 3 of article 79 of the Tax Code of the Russian Federation; clause 2 of article 1, article 2 of Law No. 322-FZ) ). In the case of an application for a tax benefit, the tax amount is recalculated in no more than three tax period, preceding the calendar year of circulation, but not earlier than the date when the taxpayer arises the right to tax relief(Clause 6 of Article 408 of the Tax Code of the Russian Federation).

The decision to refund the amount of overpaid tax must be made tax office within 10 working days from the date of receipt of such an application, after which, within 5 working days, a message is sent to the taxpayer about the decision. The tax refund must be made within a month from the date of receipt of the application (clause 6 of Art. 6.1, clauses 6, 8, 9 of Art.

Application for a refund from tax 2018

The amount of excessively collected tax (penalty interest, fine) shall be refunded with the interest accrued on them. They are calculated from the day following the day of collection of the excess amount, until the day of its actual return based on interest rate equal to the refinancing rate of the Bank of Russia in effect on these days (clauses 5, 9, article 79 of the Tax Code of the Russian Federation).

If the FTS refuses to return the excessively collected amount of tax (penalties, fines) or leaves the application unanswered, then such a decision can be appealed within a year to a higher tax authority (Art. 137, clauses 1, 2, Art. 138, p. 2 article 139 of the Tax Code of the Russian Federation).

Statement on refund of overpaid tax

The application form for the return of overpaid tax (due, insurance premiums, penalties, fines) was approved by Order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8 / [email protected]

This material contains the current form of the application for the return of the overpaid tax and a sample of its filling.

Also in this publication, the reader will find answers to important questions. When is it necessary to apply for a refund of overpaid tax in 2019? What form of the document is relevant at the moment? From what date should the new refund application form be applied? How long does it take to get a tax overpayment refunded?

Features of refund of overpayment of taxes

1. An individual entrepreneur or organization has paid an excessive amount of tax to the budget and wants to offset it against future taxes or arrears.

2. An individual entrepreneur or organization has paid an excessive amount of tax and wants to return it to his personal or current account.

3. The Federal Tax Service has collected an excess amount of taxes from an individual entrepreneur or organization, and they want to either return it or offset it.

The article will consider the case of the return of an overpayment of taxes from an individual entrepreneur or organization to a current account in 2019.

How can you find out about overpayment of taxes?

When an organization or an entrepreneur independently declares the occurrence of excess amounts paid, then the Federal Tax Service Inspectorate may require the provision of documents necessary to confirm the overpayment.

The legislation of the Russian Federation defines the terms during which it is possible to return the overpaid tax or contribution:

if an individual entrepreneur or LLC has overpaid to the budget, then an application for the return of the overpaid amount of tax or contribution can be submitted within three years from the date of this payment;
if the funds were mistakenly debited by the Federal Tax Service Inspectorate, then the application period is shorter - within one month from the date when the taxpayer became aware of this.

If the monthly deadline is missed, then the issue can be resolved only by filing a statement of claim with the arbitration court. Deadline for submission statement of claim- three years. The beginning of the term is calculated from the day when the taxpayer became aware of the compulsory collection of tax. In fact, this is the date the funds are debited from the organization's account.

2019 Overpaid Tax Refund Application

Please note that the application form applies from March 31, 2017. The new form can be found on the official website of the Federal Tax Service "Tax.ru"

The tax refund application consists of three sheets. It is filled in by writing each number and letter in a separate cell.

Sheet 1 indicates:

the name of the organization or individual entrepreneur;
CBK tax with overpayment, including the period of its occurrence;
the amount and number of sheets of application documents.

On sheet 2, indicate the details of the account: name, number and bank. If the return is made by an individual, then you will need to fill in the third sheet of the application.

It should be borne in mind that it will be possible to refund the overpayment not only for taxes, but also for contributions (pension, medical and temporary disability and in connection with motherhood). The changes are due to the fact that, starting from 2017, tax officials are responsible for administering contributions.

You can download a sample application for a tax refund in 2019 by this button:

You can download the 2019 tax refund application form by clicking this button:

Place and methods of filing an application and tax refund deadline in 2019

On the basis of clauses 6 and 7 of Art. 78 of the Tax Code of the Russian Federation, you can apply for a refund within three years from the date of payment of the excess tax amount.

The application must be submitted to the Federal Tax Service in one of the following ways: