Tax overpayment. The procedure for credit, return overlaid and collective taxes and tax sanctions. Application for competition is filed in random

Over paid cash According to various taxes and fees (VAT, profit, insurance contributions) Return or take into account as future payments, providing a corresponding statement to the territorial IFST (PP. 5, paragraph 1 of Art. 21 of the Tax Code of the Russian Federation). If the error was found at the end of the year when making an annual balance budget institutionThe accountant should not be upset, the situation is corrected.

What to do with overpay

The return procedure or taxation procedure exists two options for developing events:

When the overpayment should be left. In the presence of current penalties or fines or arrears for this group, the tax authority is verified with the tax authority to the current date (paragraph 5 of Art. 78 of the Tax Code of the Russian Federation). According to the result, they will make intercomposition. Additional reference to tax authorities are not required, it is enough to provide a letter asking for reconciliation. If overpayment remains after the opposite, the application for refund is given. If the Specialist of the Federal Tax Service of IFTS finds the overpayment institution and the enterprise is charged arrears of the same tax level or penalties, the inspector has the right to independently decide on the netting (paragraph 5 of Art. 78 of the Tax Code of the Russian Federation).
If there is no unpaid penalties, the enterprise's arrears and penalties and penalties, then the application for tax 2020 in the excel format, which is submitted to the IFTS, is either repayed to future tax payments or fines (clause 4 of Art. 78 of the Tax Code of the Russian Federation).

Territorial IFTSs are discharged to 10 days inclusive to the decision-making, and 5 more - on the notification of the decision (recalculation or refusal). Pay a confirmed amount, or rather, transfer funds to the current account, Specialists of the IFSs should within 30 days from the date of registration of the applicant documents.

If taxable checks will be required to carry out customer check or return procedures, consideration of the documentation submitted to three months.

Tax authorities make documents for a refund or credit for three years from the day when an excessive listing was performed (paragraph 2, 7 of Art. 78 of the Tax Code of the Russian Federation).

Where to provide documents for overpayment

All appeals are sent to the territorial branches of the Federal Tax Service of Russia personally by the applicant - the head or his direct representative acting by proxy.

If the budget organization has personal Area on the official website of the FNS or provides periodic reporting in in electronic format, It is possible to form an electronic circulation. Money will be sent to the settlement account, which is registered in the register of the register.

As for specialized accounting systems electronic document management, then, on the basis of the order of the Federal Tax Service of Russia of 05/23/2017 No. MMB-7-8 / [Email Protected]is allowed to submit applications and appeals to institutions through electronic services Reporting. Responsible specialists and accountants have the opportunity to form and send an application in the online resource by signing it a strengthened qualified EDS without leaving the office.

Elena Leftersova, "Outsource Bureau Leftersova":

It is more profitable, of course, return overpay. Coverages Never hurt. But this can be done if the company has no arrears on other payments to the budget. Recommendations are only two:

when applying is submitted immediately, the cameral check on the tax on which is asked to return, so you must be sure that everything is in the statement;

before applying for a refund. Take an extract for calculations with the budget, make sure that there are no debts.

For today, there is no difficulty of refunding. When reading the other aspects of your activity, except the above, the tax does not touch. If everything is ok, money is returned within 10 days. Moreover, if you are mistaken in the amount of overpayment, the tax will calculate it and will return as much as it should.

Mandatory requirements for the form and content of the application

From 03/31/2017 (Order of February 14, 2017 No. MMB-7-8 / [Email Protected]) There have been significant changes in the formal plan in blanks for a test or refund. The main news was the calculation to the main group of taxes to be returned and offset, insurance premiums in extrabudgetary funds.

The legislators have developed a unified form of a statement of overpayment overpayment and refund:

return of funds - the form of KND 1150058;
restriction of overpaid amounts - the form of KND 1150057.

There is a form of a statement of an account of overpayment for taxes and about returning both on the official website of the IFTS and on our portal.

On each document must be attended by the signature of the head of the institution and print print.

A number of local IFTSs of Russia take circulation and in arbitrary form. In the letter, specify:

addressee of treatment;
from whom it is performed;
what is necessary: \u200b\u200bBook or return unnecessary paid;
accurate amount;
CBK and OKTMO.

Instructions for filling out the application for overpayment

We will show step by step, as the application form is filled out of an overlap of the tax paid. In a unified form, you must reflect the following information:

to begin with, the Inn and PPC are filled;
next, it is necessary to give the sequence number of the document (accounting is conducted from the beginning of the current year);
the code of the territorial IFNS, in which the appeal is provided;
the full name is given budget organization;
the regulatory article of the Tax Code of the Russian Federation is noted - Article 78;
the base of the test is the overpower of the tax, excess of the amount of recovery or tax to be reimbursed;
the amount is unnecessarily listed in the figures;
the period in which tax overpayment was formed (the instructions of the form indicate the rules for filling this cell): year (DG), half a year (pl), quarter (KV), month (MS);
the codes of the BC and OCTMO oversized payment are specified (you can find out on the official website of the IFTS);
it is indicated by the code of the territorial inspection of the FTS, in which the payment is credited;
the figure corresponding to the further action is set: either repayment of arrears (1), or the offset as future payments (2);
bC codes and octamo;
a period in which ask to consider the excessive tax payment;
indicates the exact number of sheets unified form and the entire document package provided;
information data about the applicant itself, its full name Both the phone, the status in the organization and the presence of a power of attorney.

The form is filled with either handwritten with printed letters (signs do not go beyond the limits), or electronically. Empty cells are either not filled or decorated with docking.

To the submitted documentation in obligatory A confirmation of the currently formed by the document certified by the head of the institution or IP is applied.

Legal entities I. individual entrepreneurs Fill only the first form page form. Page 2 is designed specifically for individualswhich are not IP.

If the form provides an individual, then it needs to fill the INN on the title page, and on page 3, specify current passport details and address of the place of residence.

Can I return the tax overpayment

Return excessive amount Payment in tax can be, here only tax authorities do not seek to promote payers in this procedure. Before contacting the IFTS, it is necessary to check whether the organization has penalties, penalties or arreed, ordering the act of reconnaissance in the territory of the inspection.

If there is no failure to be discovered, it is necessary to make an application for the return amount of the excessive tax paid. The inspection returns funds within one month from the official date of appeal.

State partners are displayed in accounting by wiring: DT 0 201 11 510 CT 0 303 00 730 ("Calculations for payments to budgets" (030301730, 030302730, 030305730 - 030313730)).

At the same time, the receipt should be reflected on the off-balance account 18 (290).

For NPO wiring: Dt 51 CT 68.

How to apply for a credit or return amount of an overlated tax paid

The register is submitted in the manner and form approved by the Order of the Federal Tax Service of Russia No. MMB-7-8 / [Email Protected] from 02/14/2017.

Accountant chooses one of three existing ways Applying for a standings or return tax:

personally or through the representative - with the mandatory execution of the power of attorney;
mail departure, invested in the letter inventory of the provided document package;
by electronic communication channels, signing the file with a strengthened qualified electronic digital signature.

The application is drawn up in two copies (you will need two blanks) - one is submitted to the IFSN, the other remains at the taxpayer. The printed register is signed by the head or other responsible person, the date of compilation is affixed. The application is assigned to seal if the institution uses it.

25.12.19
As if an organization neither tried to conduct their activities clearly and for all the rules, however, the situation with the overpayment of taxes and contributions arises from most. What does the accountant do in this case? 3 533
16.12.19
There are organizations that own real estate not only in the territory of the Russian Federation, but also beyond our country. Should they pay tax on property in accordance with the Tax Code of the Russian Federation regarding this real estate? Is it possible to avoid double taxation if the real estate tax against this property is paid under the laws of the country? Let's deal with. 1 657
09.12.19
From September 7, 2019, the order of credit and return of the amounts of excessive (recovered) fees for negative impact on environment, approved by order of Rosprirodnadzor of 20.06.2019 No. 334 (hereinafter referred to as the procedure for the credence (return)). About how to take advantage of the overpayment of a negative impact on the environment, and let's talk. 1 329
13.11.19
You can do this only in certain cases, explained in your letter FTS. 705

28.10.19
The Ministry of Finance explained how the organizations owning real estate abroad should be treated. 431
28.10.19
Letter of the Federal Tax Service of Russia of 18.10.2019 N BS-4-21 / [Email Protected] "On application Art. 386.1 Tax Code Russian Federation"(together with the letter of the Ministry of Finance of Russia of October 16, 2019 No. 03-05-04-01 / 79654" On the property tax of organizations ") 399

20.05.19
If taxes belong to the same type (federal, local, regional), then one of such taxes can be considered as another, reminded the Ministry of Finance. Income tax and tax on USN - federal. The NK does not prohibit credit overpayment on income tax on the account of the upcoming payments on USN. For such an office, the taxpayer and decision tax author (Letter from 15.04.19 No. 03-02-07 / 1/26682). ... 518

26.04.19
Despite the fact that all the "necessary" bills are counted, the court indicated: overpayment will compensate from the budget of the taxpayer's loss. 1 472
23.07.18
Tax overpayments have different roots. Someone pays the tax in advance so far enough funds on the account. Someone submits for VAT reimbursement. And someone makes a clarified due to reducing the amount of the tax. In each of these cases, an overpayment of taxes occurs. Return it or leave? When and how it is more profitable to dispose of overpayment? 8 339
04.06.18
Order of the Federal Tax Service of Russia of 19.03.2018 n MMB-7-8 / [Email Protected] "On approval of the procedure for testing the amount of funds listed in the budget system of the Russian Federation at the expense of damage caused by crimes for the commission of which articles 198 - 199.2 of the Criminal Code of the Russian Federation provides for criminal liability, on account of the fulfillment of the obligation to pay tax, collecting, insurance premiums, penalties, fine " 771
08.02.18
Reduced insurance premium rates are established for organizations and IP applications using UCINO, main economic activity which is one of the activities specified in PP. 5 p. 1 Art. 427 Tax Code of the Russian Federation. 23 557
02.02.18
Already broken a lot of copies about whether it is possible to count on the current payments on personal income tax issued on this tax. Officials persistently insist on what it is impossible to do and whatever the overpayment of NFFL - current payments must be fully made. It would seem that the budget does not lose anything if the overpayment account for the current payments, as they say taxpayers (more precisely, tax agents, since it is in this capacity of the organization and individual entrepreneurs pay this tax for individuals). But until recently, officials often supported the judges. 18 450
19.01.18
In a letter dated 19.12.17 No. 03-05-06-04 / 84814, the Ministry of Finance recalled that the amount of unnecessary paid tax could be read into account of arrears of other taxes, and penalties and fines. Offset amounts of unnecessary paid federal taxes and fees, regional and local taxes are made according to the appropriate types of taxes and fees, as well as penalties accrued by appropriate taxes and fees. According to paragraph 5 of Article 78 of the NK test ... 6 025
19.01.18
Letter of the Ministry of Finance of the Russian Federation dated December 19, 2017 No. 03-05-06-04 / 84814 2 391
25.07.17
According to the results of the challenge verification of the VAT Declaration for the 4th quarter of 2013, the inspection detached tax, penalties and a fine. The company challenged the decision in the courts that were abolished. On June 2, 2015, the company filed a statement about the transfer of tax and interest for its untimely return to the current account. Meanwhile, during the period of consideration of the case by the courts of the first and appeal instances of the Federal Taxation Service of the Federal Tax Service of the Federal Tax Service of the Federal Daior Republic. 579
10.04.17
How to return (wage) overpays on personal income tax organization - Tax agent? What is the procedure for returning the tax, which is unnecessary with the income of an individual and is listed in the budget? What order is returned (read) overpayment on personal income tax, which arose for other reasons? 48 646
03.04.17
In a letter from 06.03.2017 No. 03-02-08 / 12572, the Ministry of Finance recalled that the tax authorities are obliged to test the amounts of excessively paid or excessive taxes, fees, penalties and fines in the manner prescribed by the NK. At the same time, the NC is not provided for the excess of the taxpayer or is unnecessarily charged from the taxpayer of taxes, penalties and fines on the account of the upcoming payments or repayment of arrears, the debt on foam and fines of another ... 629
15.03.16
In a letter dated 10.02.2016 No. 03-02-07 / 2/7100, the Ministry of Finance recalled that, according to paragraph 1 of Article 78 of the NC, the amount of unnecessary tax paid is subject to a test for the repayment of arrears of other taxes of the relevant type and debt on penalties. Such a test on the basis of paragraphs of the first and second paragraph 5 of Article 78 of the NC should be made by the tax authorities independently. At the same time, the decision to hold the specified credit should be taken by tax ... 1 669
18.02.16
According to the results exit Check IFTS detached income tax, penalties and fines. The company paid them in the federal budget, the budget of the Orenburg region and the budget of the Samara region (at the location of the separated divisions), both by transferring funds and by credit on the basis of the taxpayer's statements. The court recognized the decision of the inspection invalid, and the company appealed to the inspection (at the location of ... 3 126
11.02.16
Letter of the Ministry of Finance of Russia dated January 14, 2016 No. 03-08-13 / 679 2 740
09.12.15
Letter of October 26, 2015 No. GD-4-8 / [Email Protected] FTS reported on the abolition of his letter dated 12.05.2015 No. ND-4-8 / [Email Protected] The latter appeared in open access only the other day. They were sent to the tax authorities of the Ministry of Finance of April 22, 2015 No. 03-02-07 / 2/23112, which we reported about. From the letter being canceled, it followed that the tax authorities can independently spend the amount of the amount of excessive tax paid, including if its payment ... 1 418
15.10.15
In a letter from 09/25/15 No. 03-08-05 / 54902, the Ministry of Finance recalled that the tax amounts paid in accordance with the legislation of foreign states are counted when the Russian tax in the Russian Federation is paid. At the same time, the size of the taxes counted by the amounts cannot exceed the amount of tax payable in the Russian Federation. The offset is made under the condition of submission by the taxpayer of a document confirming the payment (retention) of the tax outside the Russian Federation: for ... 843
13.10.15
Letter of the Ministry of Finance of Russia of September 25, 2015 No. 03-08-05 / 54902 1 245
15.12.14
In February 2012, the company appealed to the Inspectorate with a statement about the event of an unnecessary ESN paid for the upcoming income tax payments. The IFNS found that excessive payment was made in 2007, and refused to meet, referring to a three-year passage for the return of overlaid amounts. The company appealed to the court (Case number A40-82347 / 2013), explaining that the specified period was not missed, because about the excessive payment of it ... 1 191
11.11.14
In a letter dated October 2, 2014, N 08-08-05 / 49453, the Ministry of Finance recalled that, according to paragraph 3 of Article 311 of the NC, the taxes paid abroad by the Russian Organization from the income received from sources outside the Russian Federation are counted when paying this tax organization in the Russian Federation. At the same time, the size of the total taxes paid outside the Russian Federation cannot exceed the amount of tax payable to this organization in the Russian Federation. Offset is produced ... 1 002
10.11.14
Letter of the Ministry of Finance of Russia from 02.10.2014 No. 03-08-05 / 49453 1 212
30.10.14
In a letter from 07/11/14 No. 03-08-05 / 33833, the Ministry of Finance indicated that in accordance with Article 386.1 NK "Elimination of Double Taxation" in fact, the amount of property tax owned by the Russian organization in another state russian organization and located on the territory of this state, they are counted in the payment of tax in the Russian Federation for the specified property. At the same time, the size of the total taxes paid for ... 1 076
29.10.14
Letter of the Ministry of Finance dated July 11, 2014 No. 03-08-05 / 33833 1 396

16.10.14
The company engaged in the production, storage and supply of alcoholic beverages, made a VAT payment for the 3rd quarter of 2013 to UFK (IFTS) in the amount of 19 million rubles earlier established period. The indicated amount was written off from the company's account on the same day, which is confirmed by the payment order with a bank marking, discover from the current account, as well as a letter letter. However, in connection with the review of the Bank's license, the specified cash is not ... 1 002
28.10.13
If an organization having separed division In another region, fully pays for a profit tax at the place of its location "for two", is it possible to credit the overpayment to the budget at the account of the repayment of arrears on this tax formed before the budget of the region in which a separate division is located? Experts are explained by the legal consulting service guarantor Mikhail Aksenov and Dmitry Ignatiev. 7 002
24.07.13
Letter of the Ministry of Finance of 08.07.2013 No. 03-08-13 / 26324 5 206
24.05.12
1 601
17.05.12
Daily courts take a large number of solutions for tax issues economic activity organizations and entrepreneurs. To track them is rather difficult, however, in order to make a right decision, you need to know the trends of resolving controversial situations. 1 521
17.05.12
Offset and refund - what is the difference between these concepts? In the article, the author tried to systematize information on the procedure for the credence (return) of an excessive tax paid, denoting a number of the most important points. 40 916
25.04.12
Russian companieswho have representative offices in foreign countries, often face the problem of the test of the paid foreign taxes on income into reducing income tax. The situation is aggravated by the fact that it is possible to consider foreign tax only in the amount of payable russian tax For profits, and if the company received a loss, it is impossible at all. 4 888
19.03.12
If the company has received a loss, then it is not entitled to pay the tax paid by abroad. Thus, Article 311 of the Tax Code provides for the procedure for eliminating double taxation. And as follows from the rules of paragraph 3 of this article, taxes paid in accordance with the laws foreign state, counted when paying taxes in Russia. At the same time, the number counted cannot exceed those that are subject to payment in the Russian Federation. If the organization is ... 811
14.02.12
If the amount of advance payments by single taxListed during the year, exceeded the tax amount accrued by the results of the year, the resulting overpayment can be considered at the expense of the upcoming payments on USN, notes the Federal Migration Service of Russia in the Saratov region. To do this, the taxpayer needs to submit a written application to the Tax Inspectorate. ... 1 115
19.01.12
Overlaid paid VAT cannot be credited to the repayment of arrears on the property tax of organizations. At the same time, in this situation, the taxpayer may submit an application for the return of VAT overpayment in the inspection, the Ministry of Finance refers to 12/13/11 No. 03-07-11 / 362. The fact is that VAT is a federal tax, and the property tax is regional. Therefore, the tax of VAT at the expense of property tax is impossible on the basis of the norm ... 818
16.01.12
The letter of the Ministry of Finance of Russia dated December 26, 2011 No. 03-02-07 / 1-441 1 009
22.12.11
Interpretation on VAT cannot be credited to the invoice for the property tax. The fact is that the order provided for by the Tax Code allows you to read the amounts of excessive tax paid on the relevant types of payments. And according to Articles 13 and 15 of the Tax Code, VAT refers to federal taxes, and the tax on the property of individuals is to local. On this basis, the Ministry of Finance of Russia in a letter dated 13.12.2011 No. 03-05-06-01 / 86 ... 768
20.12.11
The Ministry of Finance clarified what to do with an unnecessary NDFL paid, when an employee receives the status of a resident of the Russian Federation. If the company's employee was considered a non-resident (with its income during the year, NDFL held at a rate of 30 percent), and then it turned into a resident, then NDFL must be counted on the basis of the rate of 13 percent. At the same time, the previously retained tax can be credited to the account of the following payments of the current year. But if the tax period ... 1 269
02.12.11
When using a tax overpayment mechanism, companies often have to pay penalties. Even if you observe all the deadlines for the holding of an overlaid tax paid. The Ministry of Finance of Russia suggested how to avoid it. 2 067
28.11.11
Since the beginning of this year, new rules of return are excessively retained by NDFL. Nevertheless, the opinions of the Ministry of Finance of Russia, FTS and inspectors on this and other issues of the return and test of this tax do not always coincide. We looked at the most common situations faced by accountants Moscow and the region, and found out how best to do. 17 043
25.11.11
What will this article help: you are correctly accrued and pay the staff to the staff wages. What will save: from disagreements with employees who, by law, claim to get all the deductions for them, even if they wrote a statement in the middle of the year. 32 520
09.11.11
Company - VAT tax agent may consider tax payments due to the amounts to reimbursement. If the inspection refuses to go, the company may apply to the court. Arbitrators fall on the side of companies, allowing you to produce such a test. 7 227
07.11.11
When calculating a three-year period of limitations for testing or refund returns, it is necessary to repel from the date of payment of the tax itself. But if we are talking about the advance payment, this period is calculated from the date of submission of the declaration for the tax period. Such an opinion recently expressed the Russian Federation. Experts of "relevant accounting" reviewed fresh arbitration on the issue, which is a term for testing or returning advances on unnecessary tax paid. 3 328
27.10.11
Periodically, accountants have to deal with the solution of the question of how to consider or return excessively paid taxes. Often this process is complicated not only due to the fact that the Tax Code of the Russian Federation does not clearly describe the procedure, but also with wires from tax Inspection. On how to speed up and simplify the offset and return taxes with us, Evgenia Domordustan shared, chief Accountant LLC ROKFOR. 12 088
20.10.11
Letter of the Ministry of Finance of Russia from 04.10.2011 No. 03-03-06 / 1/620 3 091

16.09.11
The Ministry of Finance of Russia again turned to the topic of testing overly paid taxes in the expense of future payments. In a letter from 02.09.11 No. 03-02-07 / 1-315, officials explained that in a statement about the competition it is not necessary to indicate which amount of taxes is planned to "pay" the previously formed overpayment. They also reported: if the statement of overpayment is on the account of the tax payment filed later than 10 working days before the deadline for paying this tax, then ... 1 1 269

12.08.11
The accountant handed over to the Bank of Ndfl with a mistake: indicated there the amount that exceeds the value of the tax of the tax workers. Is it possible to consider the surplus listed in the budget to future payments? Unfortunately no. This overpayment can only be returned. Representatives of the Federal Tax Service of Russia recently came to such unexpected conclusions (a letter dated July 4, 2011 No. EF-4-3 / 10764). The tax authorities are reasonable. According to the general rules, the employer as a tax ... 1 727
12.04.11
In today's seminar, we will consider three main topics. First, let's talk about the regulation of reconciliation - which exist regulations And what are the requirements of tax authorities and legislation. Secondly, we will discuss typical errors that arise from companies when performing reconciliation with tax authorities. It is clear that each company has its own specific errors. But I tried to group those that are now most relevant. And thirdly, I will tell you in detail about the ion system that allows you to access your facial account In two modes - online and offline. I will clearly show what the difference. 44 469
25.01.11
The newspaper "Accounting. Taxes. The right" summarized the fresh arbitration practice of the North-West region on disputes on the return and wacing of overpayment for taxes and found out that most such disputes benefit taxpayers. One of the most popular reasons for refund or overpayment will remain a challenge check of the declaration on the same tax, even if the overpayment was formed long before the start of the revision. In addition, checking ... 2 137

25.01.11
The organization applies USN with the object of taxation income minus costs. Within 9 months of 2010, she listed advance payments for a single tax, but at the end of the year the minimum tax was published. Will the payments on a single tax on the minimum tax get? If not, then maybe the overpayment will be transferred to 2011? Editors experts of the magazine "Simplified" remind some highlights. According to paragraph 6 of the article ... 3 200
01.10.10
In principle, the algorithm of actions itself when submitting a refined declaration is easy. At first, the company reveals independently or with the help of auditors an error in the disposable declaration. Then calculates arreax and penalties. Pays the resulting amount. And only then gives the "clarified", making an explanatory letter and payment. Performing this algorithm, the company will be able to avoid claims from tax authorities. But when submitted declarations, various nuances often arise, which will be discussed at this seminar. 6 066

30.09.10
Completion on VAT, accrued by goods imported into the territory of the Russian Federation from the territory of the Republic of Belarus, it is possible to account for inconsistencies in the tax paid for goods implemented in Russia. This is stated in the resolution of the FAS of the Volga-Vyatka district dated September 7, 2010 in case number A38-7141 / 2009. The reference of the tax authority to the fact that the holding of the credit was impossible, as the overpayment and arrears of the specified ... 1 289
29.07.10
The metropolitan company, which has branches in different subjects of the Russian Federation, may face the following situation: in one division, the tax is overpaid, and in the other there is debt to the budget. And it seems to be in the legislation there are no obstacles to throw money from one budget to another, but in fact they oppose the tax authorities. 2 994
30.06.10
According to financiers, the amount of overpayment for income tax is not considered to pay offense for income tax on incomes. However, the judges adhere to another position (Resolution of the FAS of the Moscow District of May 4, 2010 No. Ka-A40 / 4125-10). In order to sort out the situation, you need to know general rules Host taxes. 3 664

22.04.10
As established by the Code, in order to return an unnecessary paid tax or account for future payments, it is necessary to remember the limitation period that is three years. Obviously, the taxpayer forgot about this term when she filed an application to the tax authority about the excessive paid amount paid by the amount of VAT at the expense of the future payment. The inspection refused him. This was the reason for filing a lawsuit. The taxpayer explained the skip of the case of the claim ... 1 039
26.02.10
Letter of the Ministry of Finance of Russia from 02.02.2010 No. 03-04-07 / 7-5 1 801
19.01.10
Completion on income tax is entitled to account for payments on personal income tax, according to which it is a tax agent. The organization has a profit tax overpayment in part federal budget. She appealed to the inspection with a statement to take into account the above-mentioned amount in the invoice for NFFL. But the tax authorities refused to hold, considering that the test of NDFL tax The agent is not laid, even despite the fact that both taxes ... 1 018
30.12.09
Letter of the Ministry of Finance of Russia dated December 17, 2009 No. 03-08-05 6 686
14.12.09
In 2008, the company changed the status of one of the divisions, and the facial accounts were transferred from the IFST in Naro-Fominsk to Mries No. 7 on the largest taxpayers. In the personal account, the overpayment of the ESN was listed. And the company asked Mri number 7 to be paid to overpays to other tax payments. However, the tax authorities refused. According to the "Interregional", the Naro-Fominsk inspectorate, which carried out the accrual of all payments. Court... 547
08.12.09
Letter of the Ministry of Finance of Russia of 20.11.2009 No. 03-02-07 / 1-515 1 706
15.07.09
Purchase goods, work, services, the cost of which is expressed in conditional monetary units, Everyone can today. However, it is worth paying attention to some features associated with accountingand with the taxation of this economic operation. 3 702
30.04.09
Svetlana Davidchuk, Deputy Head of Department test work UFNS of Russia in the Moscow region. 3 055
24.04.09
If the supplier made a mistake in drawing up an invoice for an advance, then this emboss will not prevent the tax at the time of implementation. Such conclusion came officials of the Ministry of Finance of Russia in a letter dated 09.04.2009 No. 03-07-11 / 103. In addition, specialists of the department clarified that the buyer should not prescribe in accounting policies Failure to deduct VAT according to the listed advances. ... 615
02.02.09
To return the money overpanded in the FIU, now it is enough to send a statement into an inspection in an arbitrary form ... 19 506
29.01.09
Letter of the Ministry of Finance of the Russian Federation of January 16, 2009 N 03-07-11 / 09 2 053
12.12.08
An unexpected conclusion is not in favor of companies - so the Federal Tax Service of Russia complemented the explanations of the Ministry of Finance of Russia on when the Tax Agent accepts the amount of VAT listed in the budget when purchasing services from a foreign partner. The tax authorities believe that the tax is considered only in the period following the one in which VAT was listed in the budget. But this position has no chance of success in case of trial. 2 792
01.12.08
Published letters will be useful in a situation where the company for any reason kept from workers and listed into the budget an excessive amount of NDFL. According to employees, the employer must pay them the amount of overpayment. What to be next? The tax agent has the right to consider the excessive listed tax on the expense of future payments on personal income tax. True, the Ministry of Finance of Russia puts forward a condition: the offset can be made only at the expense of the tax from the employees who have returned the overpayment. If this option does not suit you, we advise you to write an application for refunding in the inspection. 11 594
26.11.08
There was an overpayment of pension contributions? Almost every accountant came across such a problem. It would seem that there is difficult! It is only necessary to write an application for a refund or offset of this amount - and the problem is exhausted. But not everything is so simple. For a long time, return or worship the amount of overpayment of insurance premiums in Pension Fund It was almost impossible. 1 664
24.11.08
As a rule, with the need for the results of the year, transfer the minimum tax "Simplists" to the budget is not about not from a good life. However, during the world economic crisis A similar perspective acquires more and more real features. The more urgent question is: is it possible to pay minimum tax Check out "simplified" advance payments made during the year? 24 627
07.10.08
In scale modern economy, as well as due to globalization, considerable number of firms commercial activities There is no longer enough "expanses of our immense homeland." Many of them begin to work outside the Russian Federation. Financial aspects We will leave economists. But how to be the accountant of the "globalized" company? 4 198
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"Warning: Accounting and Taxation", 2009, N 9

What is the procedure for the standings? What is the role of the taxpayer? What is the procedure for the actions of the tax authority? What are the deadlines for testing? What does the legislation say and what clarification gives the Ministry of Finance on this issue?

Host procedure: Basic provisions Legal regulation of taxation procedures

Article 78 of the Tax Code of the Russian Federation stipulates that the amount of the amount of excessive tax paid to the account of the upcoming payments for this or other tax is carried out by the tax authority on the basis of a taxpayer's written statement (paragraph 4), and the amount of excessive tax paid to the repayment of arrears of other taxes Debt on foam and (or) fines are made by tax authorities independently (paragraph 5). At the same time, in the latter case, the taxpayer has the right to submit to the tax authority a written application for the summary of the amount of excessively paid tax on the repayment of arrears (made by penalties, fines).

In any case, in the implementation of the test, the tax authorities are guided by the order of the Federal Tax Service of Russia of 25.12.2008 N MM-3-1 / [Email Protected] "On the creation information resource Results of work on credits and returns "<1> (hereinafter referred to as the order N mm-3-1 / [Email Protected]), which are approved Guidelines According to the information resource of the results of work on credits and returns.

<1> Operates in the editorial office of the order of the Federal Tax Service of Russia of 20.03.2009 N mm-7-1 / [Email Protected]

In his latest explanations (Letter from 11.01.2009 No. 03-02-07 / 1-3), the Ministry of Finance draws the attention of taxpayers, which now entered into force the order of the Ministry of Finance of Russia dated September 4, 2008 N 90N "On Amendments to the accounting procedure by Federal Treasury of revenues in the budget system of the Russian Federation and their distribution between budgets budget system Of the Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation of December 16, 2004 N 116n, "providing interregional tests of taxes, that is, tests, the decisions about which are accepted by tax authorities in the territories of various subjects of the Russian Federation.

Duration of the test procedure

An important point is also a deadline for testing. By general rule The test date is not more than 10 days. This period is counted depending on the situation:

from the date of receipt of the taxpayer's statement or from the date of signing by the tax authority and this taxpayer, the Act of the joint reconciliation of taxes paid to them, if such a joint reconciliation was carried out (paragraph 4 of Article 78 of the Tax Code);
from the date of detection by the tax authority of the fact of excessive tax or from the date of signing by the tax authority and the taxpayer, the Act of the joint reconciliation of taxes paid by them, if such a joint reconciliation was conducted, or from the date of entry into force of the decision of the Court (paragraph 5 of Art. 78 of the Russian Federation).

The deadline during which the taxpayer may apply for a statement of testing overly paid tax, - three years from the date of payment of the specified amount (paragraph 7 of Art. 78 of the Tax Code of the Russian Federation). Whether the taxpayer is entitled to exercise (refund) excessively paid amounts of taxes in the event that it missed the deadline for submitting an application for the standings of these amounts, in accordance with paragraph 7 of Art. 78 NK RF? It was this question that the specialists of the Ministry of Finance were considered in the letter dated 11.26.2008 No. 03-02-07 / 1-478. Recalling the definition of the COP of the Russian Federation of 21.06.2001 N 173-O, as well as on the norms of Art. 78 of the Tax Code of the Russian Federation, the officials explained that in the case of passing the established Art. 78 Code of the deadline for applying for an overlapped tax amount paid taxpayer has the right to apply to the court with a claim for the standings, return this amount or about the refreshment.

Conditions for testing the tax authority

Before making a decision on the standings (return), excessively paid (excessive recovery) to be reimbursed tax payments The tax authority is obliged to check the observance of the following mandatory conditionsestablished by the legislation of the Russian Federation on taxes and fees:

the taxpayer is registered with the tax authority, which makes a decision on the standings (return), excessively paid (excessive recovery) to be reimbursed with tax payments (except state dutyreturned by the court decision);
the amounts are unnecessarily paid (excessively recoverable) tax payments are actually credited to accounts for accounting budget revenues (extrabudgetary funds);
the decision on the competition is taken with respect to unnecessarily paid (excessive recovered) tax payments directed to the repayment of the taxpayer's debt on tax payments of the relevant type of taxes and fees;
a compliance with the tax authority is ensured about the overpayment of tax payments legal entity as a taxpayer to repay the debt of the same legal entity as a taxpayer;
the fact of excessive recovery of tax (collection) was confirmed by documents that the amount of funds actually collectively collectively exceed the amount of tax (collection) to be paid in accordance with the legislation of the Russian Federation on taxes and fees;
the fact of the existence of the amount of tax to be reimbursed by testing and (or) return is confirmed in accordance with the rules of ch. 21 and 22 of the Tax Code of the Russian Federation by the decision of the tax authority, the higher tax authority or by the decision of the court entered into legal force.

Documentary registration of the test procedure

The originals taken by the tax authorities of decisions on credits and returns are unnecessarily paid (excessive recovery) to be reimbursed by tax payments are stored in the archival matter of the relevant inspections of the Federal Tax Service of Russia for five years.

Documents issued when conducting
Title of the document	Form of document	Note
Notification tax organ taxpayer O. the fact of excessive payment (excessive recovery)	Appendix 6 K. Order N mm-3-1 / [Email Protected]	Can be transferred to the head (legitimate or authorized representative) organization or physical face (his legitimate or authorized representative) personally on receipt or other a way confirming the fact and date of receipt of notice. When if the specified persons shy away from receiving notice, it directed by mail letter
Notification of accepted decision on the competition (Return)	Appendix 7 K. Order N mm-3-1 / [Email Protected]
Tax decision the authority about the standings in limits of one KBK	Appendix 3 K. Order N mm-3-1 / [Email Protected]	Recommended form
Tax decision organ about the standings overly paid (recovery), as well as subject to refund amounts of taxes, fees, penalties, fines, exercised tax authority B. limits one subject of the Russian Federation	Appendix 4 K. Order N mm-3-1 / [Email Protected]	Recommended form
Tax decision organ about the standings overly paid (recovery), as well as subject to refund amounts of taxes, fees, penalties, fines, exercised tax authorities located on territories of various subjects of the Russian Federation	Appendix 8 K. Order N mm-3-1 / [Email Protected]	This form is also used when the implementation of the test is unnecessary paid (recovery), as well as subject to compensation sums taxes, fees, penalties, fines various tax authorities located on the territory of one subject of the Russian Federation<*>

<*> The decision on the interregional competition is made or independently by the tax authority at the place of accounting of the head organization, or according to the statement of the head organization.

The actions of the tax authority when overpayment is detected. Conducting a tax authority independently

The fact of overpayment is established by the Specialist of the Debt Settlement Department and ensure bankruptcy procedures. An employee of the department is formed by a list of taxpayers who have overpayed, within five days after the date of payment of the tax (collection).

Necessary amount paid is calculated by software for each CBC based on the databases of the declarations, tax audit databases, the database of commissioning documents and databases on credit and returns.

The notice of the taxpayer is prepared by the debt settlement department and ensure bankruptcy procedures. The notice is made certificate about the status of calculations for taxes, fees and contributions in form N 39-1, approved by order of the Federal Tax Service of Russia of 04.04.2005 N SAE-3-01 / [Email Protected] (hereinafter referred to as a certificate of N 39-1 form).

In case of detection of facts indicating the possible excessive payment of the tax, on the proposal of the tax authority or taxpayer, a joint reconciliation of payments for taxes, fees, penalties and fines is carried out. The results of such reconciliation are issued by the act, the tax authority and the taxpayer, in the form approved by the order of the Federal Tax Service of Russia of 04.04.2005 N SAE-3-01 / [Email Protected] "On approval of forms on the reconciliation of payments for taxes, fees, contributions, inform taxpayers about the status of settlements for taxes, fees, contributions and Methodical instructions By filling out. "

Notification and certificate in form N 39-1 are signed by the head of the tax authority (his deputy).

The signed notice is transmitted to the taxpayer in the department of work with taxpayers.

The notice must be awarded within 10 days from the date of detecting the fact of excessive payments (excessive recovery) of tax payments.

The tax authority may adopt an independent decision on holding a credit overpayment, collecting, penalties, fine only at the account of arrears, the amount of which was previously drilled with the taxpayer.

Under the debt, the amount of which was previously drilled with the taxpayer, is understood as the debt established in the certificate of N 39-1 (or the act of reconciliation) signed by the head (Deputy Head) of the Tax Authority, provided that this kind The tax from the date of signing the specified reference on the day of the detection of the fact of excessive payment of the amounts did not come.

The draft decision on holding is prepared by the debt settlement department and ensure bankruptcy procedures.

prepared for signing the notice of the taxpayer on the tax authority to the decision on the standings;

The notice must be awarded to the taxpayer within five days from the date of the decision to hold the credit.

Conducting the tax authority overlaid by the taxpayer amounts

Offset (refund) is carried out on the basis of a written statement of the taxpayer. Specialists of the taxpayers department register the details of the received statement, then one copy of the application is transferred to the input and data processing department, and the second to the debt settlement department and ensure bankruptcy procedures.

If there are discrepancies between the claimed taxpayer to test (return) the amount and tax authorities, a copy of the initially submitted statement is returned to the tax authority of the taxpayer without execution with the application of the balance of settlements with the budget and extrabudgetary funds and a proposal to hold collapse calculations. The reconciliation of payments with the taxpayer is carried out by the taxpayer department, the results of the N 39-1 form are drawn up according to the results of reconciliation.

After the settlement of disagreements in the amount of overpayment or debt, the taxpayer submits a new statement on the test (return) of excessive (excessive recovery) tax payments to the tax authority.

In the absence of disagreements in the tax authority accounting data and the taxpayer, the debt settlement department and bankruptcy procedures prepares a draft decision on the standings (refund).

After the adoption of the specified decision by experts in the debt settlement department and ensure bankruptcy procedures:

prepared for signing the notice of the taxpayer about the decision taken on the standings (return);
a copy of the certificate of credit within the framework of one CBC is sent to execution to the data entry and processing department.

The notice of the taxpayer about the decision on the event (return) and a copy of the decision of the tax authority on the standings (return) is transmitted to the taxpayer to provide the taxpayer department.

Notice is awarded to the taxpayer within five days from the date of the decision to conduct a credit or return.

Conducting the tax authority excessive amounts

Specialists of the taxpayers department register the props of the received statement of standings (return) of excessive amounts, then one copy of the application is transferred to the input and data processing department, the second - to the debt settlement department and ensure bankruptcy procedures, and the third to the department cameral checks To confirm the fact of excessive recovery.

Returns the taxpayer of the amount of excessive taxable tax in the presence of arrears of other taxes of the corresponding species or debt on the appropriate pencils, as well as fines, are made only after the exposure of this amount on the repayment of this arrears (debt).

In case of non-recognition of excessive recovery or the availability of discrepancies according to the claimed taxpayer to return the amount, a copy of the originally submitted statement is returned to the tax authority without execution with the proposal to carry out a joint reconciliation of payments. The reconciliation of payments with the taxpayer is carried out by the taxpayer department, the results of the N 39-1 form are drawn up according to the results of reconciliation.

After the settlement of disagreements, the taxpayer submits a new statement on the Tax authority about the competition (return) is unnecessarily recovered tax payments.

In the absence of disagreements in these accounting data and the taxpayer and confirmation of the fact of excessive recovery, a draft decision to conduct a test is prepared.

After the adoption of the specified decision by experts in the debt settlement department and ensure bankruptcy procedures:

a copy of the certificate of credit within the framework of one CBC is sent to execution to the data entry and processing department.

The notice of the taxpayer about the decision taken on the standings and a copy of the decision of the tax authority on the competition is transferred to the taxpayer to provide the taxpayer department. The notice must be awarded to the taxpayer within five days from the date of the decision to hold the credit.

Tax reimbursement

This procedure is used in tax reimbursement by testing and returning as part of the implementation of Art. Art. 176 and 203 of the Tax Code of the Russian Federation.

The decision on the standings of taxes to be reimbursed is made taking into account the results of the tax audit, the decisions of the higher tax authority, the decision of the court entered into legal force.

Tax reimbursement by testing the tax authority is made independently.

After the adoption of the specified decision by experts in the debt settlement department and ensure bankruptcy procedures:

prepared for signing the notice of the taxpayer about the decision taken on the standings;
a copy of the certificate of credit within the framework of one CBC is sent to execution to the data entry and processing department.

The notice of the taxpayer about the decision on the standings and a copy of the decision of the tax authority on the holding of the test is transferred to the taxpayer to provide the taxpayer department.

The notice must be awarded to the taxpayer within five days from the date of the decision to hold the credit.

The amount that was not credited is subject to return to the taxpayer according to his written statement.

If there are discrepancies according to the claimed taxpayer to return the amount, a copy of the initially submitted statement is returned to the tax authority of the taxpayer without execution with a proposal to reconcile calculations on disputed amounts. After settlement of disagreements on the amounts to be reimbursed by return, the taxpayer submits a new application for tax reimbursement into the tax authority.

A.V.Shepeliev

Expert journal

"Salary:

accounting

and taxation "

If overpaying for any tax is made, it can be returned. Either considering the payment of future payments (sub. 5, paragraph 1 of Art. 21 of the Tax Code of the Russian Federation). To make a similar castling, you will need an application for a tax credit from one CBC to another. Sample of such a document for 2020 with the rules of credit will find in our article.

At the expense of what payments you can consider unnecessary paid

First, check whether overpayment is possible on one tax account in your particular case. After all, not any CBC can be sent to the available overpayment. Everything will depend on what exactly the overpayment is allowed. And what taxes are the rest. That is, it is important what kind of compulsory payments should pay your company to the budget.

As a general rule, account for overpayment in the account of debt repayment (current or upcoming sums) is within taxes of one group. Such, we recall, three types: the federal group, regional and local (paragraph 1 of Art. 78 NK). Under this item fall both taxpayers and agents (p. 14 of Art. 78 NK). This means that it is possible to consider the usual overpayment to the invoice tax agent.

For example, the company as a tax agent kept from their income employees NDFL in the amount of 12,000 rubles. When paying salaries, this amount was kept, but only 7,000 rubles were transferred to the budget. At the same time, the organization as the taxpayer has developed overpays on VAT in the amount of 6000 rubles. Part of this overpayment (5000 rubles) is permissible to consider due to the inconsistency of the tax agent on personal income tax.

Match the CBK, which is possible to test in 2020, our table will help.

Memo on taxes in 2020

* Tax overpayment can be considered not only at the expense of paying future tax payments, as well as to repay arrears, transfer of penalty and fine (clause 1 of article 78 of the Tax Code of the Russian Federation).

How to apply for a credit overpayment

If the tax authorities detect overpayments without your participation, they will independently cover it into account arrears on another tax of the same level, or penalties and fines on it. If there is no debt, then overpay some fields on the ground can automatically count on the current (future) payments. But according to the established rules, this should be issued a statement, the sample of which we led for you, so it is better not to be lazy and draw up an "extra piece of paper" (paragraph 4 and 5 of Art. 78 of the Tax Code of the Russian Federation). So you can be exactly sure that you have completed your obligations for the calculation with the budget.

An application for a test (translation) of tax from one CBC to another can be submitted to the IFNS for 3 years from the day of overpayment (paragraph 2, 7, Article 78 of the Tax Code of the Russian Federation). Otherwise, if more than more years have passed, it is possible to return my blood only through the court.

And keep in mind: no interest on the general rule on the amount of overpayment is not accrued. Therefore, it makes sense in a timely manner to solve the fate of all overpayments that have arisen and manage them with the greatest benefits for the company.

If the tax was not overpayed, but overlooking, then the percentages must be accrued in mandatory. The right to receive interest remains for the organization, even if it solved the indicated unnecessary recovery to account for arrears on another tax (paragraph 5 and 9 of Art. 79 NK).

How to fill out an application for tax overpayment for taxes

The application form for a tax test is given in Appendix No. 9 to the order of the Federal Tax Service of Russia of 14.02.2017 No. MMB-7-8 / [Email Protected] KND - 1150057. Thus, a typical form is filled. We led it to download. Also further find a sample design.

Please note: the current form is used from March 31, 2017. Before this date, another form was used. Therefore, check the details of the documents that you are preparing to fill.

If you want to pay an arrears through the mechanism of credit, but you still don't know the exact amount, you can not fill in the statement a special line to indicate the sum of the test. Such clarifications in the interests of rapid debt repayment were given officials from the Ministry of Finance in a letter from 09/02/2011 No. 03-02-07 / 1-315. In such a situation, as soon as the debt size becomes known, the inspection will send the desired amount from the existing overpayment to repay arrears.

Concerning general order Filling, then companies and entrepreneurs fill only the first page. The second is intended for individuals who are not entrepreneurs.

The usual order of filling form is not. But there are a number of explanations at the end of the form (on the second page). The rest is intuitive filling. And you can navigate the general rules for filling out similar forms.

What documents to attach to the application for taxation of taxes in 2020

For a statement to test, attach documents from which the availability of overpayment will be visible. It may be an erroneous declaration and explaining books to it; act reconciliation of calculations with the budget; Bank statements.

If the application is submitted on behalf of the company a man by proxy, a copy of this document is also needed.

Application for offset of overlaid tax: Sample in 2020

We have led an example of a filled statement for the situation when the organization is overpayed by the organization reads on the other federal tax. IN this case This is VAT.

Methods for submitting an application

An application for a tax credit (overpayment) from one CBC to another can be submitted to the IFX (paragraph 1 of paragraph 4 of Art. 78 of the Tax Code of the Russian Federation):

on the paper. That is, personally, the head goes to the tax asking for a standings. Either his authorized person. Either it is also possible a postal entrance (valuable letter with the investment describing);
electronically (with a strengthened qualified electronic signature on TKS or through the personal account of the taxpayer).

What to do after filing an application for offset

After contacting IFTS with a statement for the transfer of tax from one KBK to another, the sample of which we led, wait for the solutions of inspectors.

For the submission of verdict on the outtage of tax authorities, 10 working days from the day, when they received the appropriate statement from you (paragraph 2 of Article 78 of the Tax Code of the Russian Federation).

On his decision to spend a credit or refusing in it, IFTS should inform you within five working days from the date of the response (paragraph 9 of Art. 78 NK).

How to be, if we are overpanded in the IFTS insurance premiums

In the case of insurance premiums, the order of rersolition amounts is similar to the above taxes. And the form of claims for contributions to the FTS use the same (Appendix No. 9 to the order of the Federal Tax Service of Russia dated February 14, 2017 No. MMB-7-8 / [Email Protected]).

Upon offset of contributions in the funds, see the order of the FSS of the Russian Federation of 02/17/15 No. 49 (form 22 - FSS of the Russian Federation) and the decree of the Board of the Russian Federation of the Russian Federation dated December 22, 2015 No. 511P (Form 22-FIR). At the same time, according to contributions to injuries in the FSS form of statements, take from the order of the FSS of the Russian Federation of 11/17/2016 No. 457 (Appendix No. 2). And here you can read the amounts only within the Foundation.

Legislation requires taxpayers if they have databases on taxation, to determine and list compulsory payments to the budget. Sometimes for a variety of reasons, the execution of this obligation can lead to overpayment. To settle this issue with IFTS, the business entity may apply for the sum of the amount of excessive tax paid.

The fact that the company or IP originated, they can learn either independently, or they must report this to the tax authorities.

In the latter case, the period is set during which the inspector of this control body must report this - 10 days from the detection of such a fact.

At the same time, it can use a call for this call, send a letter to the postal service or through the system.

If the inspector called, the responsible person on the enterprise should take all the measures so that he subsequently had evidence to ask who calls, which tax arose and in what amount.

It happens that the inspector itself is not sure that this amount Excessive tax is overpayed, so it may be asked to provide a number of additional documents.

In practice, the employees of the IFNS do not pay attention to their duty to report organizations on such situations, as it will lead to an outflow of money from the budget, which is contrary to the tasks facing them.

Still learn about the resulting overpayment on tax is possible if there is a qualified electronic signatureUsing the taxpayer's office on the tax site. However, it must be remembered that this service will warn you about any tax overpay, without considering the accrual tax obligations It happens once a year, and the advance payments are listed quarterly, monthly.

You can also learn about the excessive amount listed amount of tax by filling out the declaration of the year for the year. Special sections are designed to fill in both the amount of tax for the year and produced quarterly (monthly) payments.

In the preparation of the declaration, you can reveal that the overpayment of taxes arose (the graph will be filled with a return tax). There is also a situation with the situation when a clarifying declaration is filed, which leads to a decrease in the tax amount.

Attention! The most frequent overpayments arise when the tax of the budget is made due to the fact that the details of the payment documents are incorrectly indicated. This can be found if you can request periodically in tax Act Records and certificates for tax settlements.

In which case, you can make a test

It is possible to spend the test on the excessive paid taxes when IFTS, and the taxpayer itself is aware of the current situation. If the first revealed this inspector, he sends a notice to the firm and asks to make a decision on return or test. This choice should make a taxpayer.

However, if the company has any arrears, then the return of a tax overpayment is not able to refund. In this case, the inspector independently, without the consent of the organization, will be credited.

The legislation provides only its obligation to notify the company on the spent. There may be a situation that arrears is less than overpayment. Then it is credited to the part of arrears, and the subject is sent to the subject of business. Notice of the need to make a decision regardless of the inclined tax amount paid.

The CBC code is recorded below that there is an overpayment.

The last field here is the FNS code, in which the overpayment of the subject is listed.

"1" - if the amount is planned to be used as repayment of existing debt;
"2" - to repay future payments.

After that, there is a second block, which indicates information on which the overpayment is specifically sent:

The period code is indicated for what period overpayment is transferred, after it is encoded similarly to the previous one;
OCTMMO code - applied the appropriate code;
CBC code - payment code to which overpayment is transferred. It can coincide with the previous one (if the overpayment is sent to the future payment), or differ if the debt on another tax is repaid at its expense. It is necessary to remember the rule that the test is performed only within the same level of the budget.

The tax authority code is filled only when the overpayment is transferred to the repayment of existing debt.

Lastly, graphs are filled with indication of the number of sheets in the application and the number of sheets with applications.

The lower part of the application is divided into two columns, it is necessary to fill out only the left. Here you need to put the person's code who submits a statement, its full Full name, telephone number, date and signature.

The lower graphs are filled only in the case when the document submits submitted by proxy - its details are made here. The power of attorney itself is applied to the application, and in the corresponding field the number of documents attached to the form of the form.

How long will the offset

To hold the credit on overly listed tax, you need to make a statement. Tax examines it on a period of 10 days, after which they are given for another 5 days to report on the decision taken.

If the organization wants to use overpays on one tax in account of arrears, it is not necessary to execute the application. The inspector will make it independently without the consent of the taxpayer on a period of 10 days from the fact of discharging or signing the act of reconciliation for taxes.

Attention! If the amount of overpayment is greater than the amount of underpaying tax, then the remaining part can be allowed to repay future payments or submit.

For his consideration, the FNS has 10 days again, after which they must return the balance of funds to the current account on the period of 1 month from the date of filing.