Statute of limitations for debts of individual entrepreneurs. Limitation periods for tax payments IP. Statute of limitations for paying taxes

The statute of limitations is necessary so that the party who suffered damage can go to court during this period, even if a lot of time has passed. The general limitation period under Civil Law is three years. Is there a statute of limitations for taxes and overpayments, and what is its duration? In our article we will look at the time frames allocated by tax legislation for collecting taxes from legal entities, entrepreneurs and ordinary citizens, as well as for returning tax overpayments to them.

Statute of limitations for taxes

If a person commits a tax offense, the statute of limitations, after which he can no longer be held accountable, is three years. The countdown of the period begins from the day the offense was committed or immediately after the end of the tax (reporting) period in which it was committed (Article 113 of the Tax Code of the Russian Federation, Article 196 of the Civil Code of the Russian Federation). But tax legislation does not establish any deadlines after which the debtor’s obligation to pay tax would be relieved. Therefore, the concept of “statute of limitations for the payment of taxes” implies a period during which unpaid (or incompletely paid) tax can be collected from the taxpayer by the fiscal authorities.

If the tax is not transferred to the state budget on time and there is arrears on it, this becomes the basis for the Federal Tax Service to contact the taxpayer with a demand for its payment (Clause 1 of Article 45 of the Tax Code of the Russian Federation). The demand is handed over personally to the payer-debtor or sent to him by registered mail. The request must be fulfilled within 8 days from the date of receipt, or within the period expressly specified in it. After this, the calculation of the limitation period for paying taxes begins.

If the taxpayer-debtor fails to comply with the requirement within 2 months, the tax authorities may decide to collect the unpaid amounts. If at the end of this period the arrears are not repaid, its collection is possible only through the court.

To submit an application to the court for collection of arrears using money available in the taxpayer’s bank accounts, the statute of limitations for taxes of legal entities and individual entrepreneurs is six months after the end of the period allotted for fulfilling the previously issued requirement of the Federal Tax Service (Clause 3 of Article 46 of the Tax Code of the Russian Federation) .

If the collection of arrears is “aimed” at the debtor’s property, including his cash, then the statute of limitations for taxes of individual entrepreneurs and organizations collected in court will be 2 years from the date of expiration of the deadline for fulfilling the demands of the tax authorities (Clause 1 of Article 47 of the Tax Code of the Russian Federation ).

All of the above applies equally to both taxpayers and tax agents who have debts to transfer relevant payments.

If tax officials have missed the statute of limitations for filing an application for non-payment of taxes, the court, at the request of the Federal Tax Service, can restore it if it considers the reasons for such an omission to be valid.

Limitation period for taxes overpaid to the budget

Having established an overpayment of taxes, penalties, and fines, the Federal Tax Service must inform the taxpayer about this fact within 10 days (clause 3 of Article 78 of the Tax Code of the Russian Federation). The overpayment is offset against future tax payments or returned to the taxpayer’s account.

When an overpayment arose through the fault of the taxpayer, he has the right to write to the inspectorate an application for a refund (offset) within 3 years from the date he paid the excess amount (Clause 7, Article 78 of the Tax Code of the Russian Federation), and if the tax authorities unlawfully refuse to offset or return the overpayment, submit statement of claim to the court.

The statute of limitations for taxes collected in excess is 3 years. This means that a taxpayer who overpaid tax due to the fault of the Federal Tax Service can sue it within a three-year period from the moment he discovered such an overpayment. An application to the inspectorate for the return of the amount overpaid to the budget is submitted within 1 month after the payer became aware of the excessively “withdrawn” tax, or from the date of entry into force of the court decision to collect an amount exceeding the actual amount of the debt (clause 3 of Art. 79 of the Tax Code of the Russian Federation).

Statute of limitations for personal taxes

The limitation period for taxes paid by individuals who are not individual entrepreneurs is established in Art. 48 Tax Code of the Russian Federation.

The Federal Tax Service Inspectorate can apply to the court to collect a tax debt if 3 years have passed since the deadline for fulfilling its very first demand, and during this time the citizen owes the state more than 3,000 rubles. The deadline for applying is six months from the day the amount of debt exceeded 3,000 rubles.

If in 3 years the debt has not become more than this amount, then the tax authorities have six months after the end of the three-year period to go to court.

So, the statute of limitations for taxes should not be confused with the period for bringing to responsibility for tax offenses. In this context, this is the time period in which tax authorities have the right to collect arrears from the taxpayer, or the time for the taxpayer to apply for a refund (offset) of the tax overpayment.

Limitation period for tax collection

Someone, in the end, can accurately answer the statute of limitations for taxes and fees for individual entrepreneurs and LLCs and individuals.

Lawyers' answers (3)

As I understand it, your question has already been answered several times. but you still haven’t received a concrete answer?

Or didn't receive it at all.

The Tax Code of the Russian Federation has Art. 48, which provides for a statute of limitations for the collection of tax debts from individuals. Article 2:

If within three years from the date of expiration of the deadline for fulfilling the
early demand for payment of taxes, fees, penalties, fines, taken into account
tax authority (customs authority) when calculating the total amount of tax,
fees, penalties, fines to be collected from an individual, such
the amount of taxes, fees, penalties, fines did not exceed 3,000 rubles,
tax authority (customs authority) applies to the court for
collection within six months from the date of expiration of the specified
three-year term.

If the deadline for filing an application for recovery is missed for a valid reason, it may be restored by the court.

As for individual entrepreneurs and organizations, there are different deadlines - they are provided for in Art. 47 of the Tax Code of the Russian Federation (clause 1, paragraph 3):

Decision to collect tax at the expense of the taxpayer's property
(tax agent) - organization or individual entrepreneur
accepted within one year after the expiration of the deadline
tax payment requirements. The decision to collect tax on account
property of the taxpayer (tax agent) - organization or
individual entrepreneur, accepted after the expiration of the specified
term is considered invalid and cannot be enforced. In that
In this case, the tax authority may apply to the court for recovery from
taxpayer (tax agent) - organization or individual
entrepreneur the amount of tax due. The application may
be filed with the court within two years from the date of expiration of the execution period
tax payment requirements. Missed deadline for good reason
filing an application may be reinstated by the court.

I hope I answered your question?

Thanks for the answer.

And, is the Tax Service’s Decision, after an on-site audit, the first requirement for payment of tax, or is the Decision the one that sends a “piece of paper” and the Request for Tax Payment is written there?

the amount of taxes, fees, penalties and fines did not exceed 3,000 rubles. And if this amount is tens of times larger, what then?

And the second part of the answer is some kind of nonsense. first one year term, then two. Clarify please.

Best regards, Dmitry

Have a question for a lawyer?

The solution is that they send a “piece of paper” and it says a requirement to pay tax?

And if this amount is tens of times larger, what then?

Then the tax office overslept the deadline for collection - and we can safely declare the consequences of missing the statute of limitations. It is clearly written there - if a period of three years is missed, then within 6 months from the date of this omission The tax office can go to court, but if the amount is not more than 3 thousand... And if it is more, then the defendant declares that the deadline was missed and that’s all.

some kind of rubbish... first one year term, then two... Please explain.

I'm speaking in simple terms.

Tax makes a demand about payment and gives the taxpayer a period to fulfill this requirement...

The deadline has come and the requirement has not been fulfilled. Within a year after such non-compliance, the tax office may make a decision.

In this case, the tax office can go to court, and it has only two years to do so from the date when the requirement had to be fulfilled.

Looking for an answer?
It's easier to ask a lawyer!

Is there a statute of limitations for unpaid taxes?

Letter of the Ministry of Finance of Russia dated April 15, 2008 No. 03-01-03/2-37
The Department of Tax and Customs Tariff Policy reviewed the letter regarding the possibility of recognizing debt on taxes, fees, penalties and fines as hopeless for collection and writing it off if the statute of limitations for collection has expired and reports the following.

The obligation of each taxpayer to pay legally established taxes and fees is determined by Art. 57 of the Constitution of the Russian Federation.

According to paragraph 1 of Art. 45 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the taxpayer is obliged to independently fulfill the obligation to pay tax, unless otherwise provided by the legislation on taxes and fees.

The grounds for termination of the obligation to pay a tax or fee are regulated by Art. 44 Code. This article does not provide for missing the statute of limitations for collection as a basis for terminating the obligation to pay taxes and (or) fees.

Based on the norms of the Code, in order to implement Art. 59 of the Code, which establishes the write-off of arrears on taxes and duties only if it is impossible to collect them, the Government of the Russian Federation approved Resolution No. 100 dated February 12, 2001 “On the procedure for recognizing as uncollectible and writing off arrears and debts for penalties and fines on federal taxes and duties, as well as debts on insurance contributions to state social extra-budgetary funds, accrued penalties and fines,” according to which decisions to recognize debt as uncollectible and write off debts are made only in relation to non-existent taxpayers: organizations liquidated in accordance with the legislation of the Russian Federation, individual entrepreneurs declared bankrupt, deceased (recognized as such) individuals.

The current legislation of the Russian Federation on taxes and fees does not provide for other grounds for declaring that debts on taxes and fees, penalties and fines are considered hopeless for collection and writing off.

At the same time, we inform you that the issue of writing off debt for which the statute of limitations for collection has expired deserves attention and will, if possible, be considered when clarifying the Code and the above-mentioned Resolution of the Government of the Russian Federation.

Director of the Department of Tax and Customs Tariff Policy I. TRUNIN

www.buhonline.ru

Is there a statute of limitations for taxes on the Pension Fund?

A tax demand has arrived. I spent the whole day trying to find out what tax was and for what year. I closed my individual entrepreneur in 2005, and the tax came for 2002 and 2003 from the pension fund. Is there a statute of limitations or not?

Elena, Birobidzhan

Lawyers' answers (2)

The tax authority has the right to collect tax debt from an individual in court:
if the debt is more than 3,000 rubles, then within six months after the expiration of the deadline for satisfying the tax claim;
if the debt is 3,000 rubles. or below this amount - within a 6-month period from the moment the total amount of debt for all tax payments exceeds RUB 3,000;
if within 3 years (from the day established for fulfilling the tax requirement) the amount of debt does not exceed 3,000 rubles. – within six months from the expiration of this 3-year period.

Client clarification

Is it possible to close an individual entrepreneur if there is a tax debt?

It can be simpler. The amount of debt for 2002 and 2003 is 3,600 rubles, which they propose to repay on April 1, 2017. The statute of limitations has expired or only in six months, i.e. 01.10.2017?

“Tax Code of the Russian Federation (Part One)” dated July 31, 1998 N 146-FZ
(ed. dated December 28, 2016)

3. The decision on collection is made after the expiration of the period established in the requirement to pay the tax, but no later than two months after the expiration of the specified period. A decision on collection made after the expiration of the specified period is considered invalid and cannot be executed. In this case, the tax authority may apply to the court to collect from the taxpayer (tax agent) - an organization or individual entrepreneur - the amount of tax due for payment. The application may be filed with the court within six months after the expiration of the deadline for fulfilling the requirement to pay the tax. A deadline for filing an application missed for a valid reason may be reinstated by the court.
“Tax Code of the Russian Federation (Part Two)” dated 05.08.2000 N 117-FZ
(ed. dated December 28, 2016):

Sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending.

Ask our lawyers a question - it’s much faster than looking for a solution.

Limitation periods for taxes

If there is a law, then everyone must comply with it - both legal entities and individuals. At times, legislators seem to place excessive demands on their citizens to pay taxes.

What is a tax? This is, first of all, a payment that is paid by the citizens of the country. It is mandatory for everyone.

If someone refuses to pay, the state. authorities can sue for failure to comply with legislators' conditions. The bailiffs do not always manage to collect the required amount, and non-payment remains the responsibility of the fine.

Most citizens are concerned about the question of whether the tax debt has a statute of limitations, and if so, when old debts can be written off.

Concept - statute of limitations - what is it?

This concept is very confusing and has a double meaning. On the one hand, it means that the payment deadline was set a long time ago and has already expired. On the other hand, tax authorities, for example, demand payment of old debts.

However, the concept of a statute of limitations for taxes is more applicable to ordinary citizens - individuals. For them, a period of no more than nine months was established from the date of expiration of the deadline for paying the tax.

If you refer to the articles of Tax Code No. 113, you can find out the following - an individual cannot be held liable for non-payment or arrears if three years have passed from the date of the violation.

It seems that everything is clear: the deadline has passed, which means there is no need to pay. The same tax code, but already Article 48, says that a claim can be filed to collect a debt at the expense of the defaulter’s property, but as an individual, a tax agent.

The same body interprets the law differently, so is there a statute of limitations for taxes or not?

If a taxpayer has received a notice of a requirement to pay an old tax, which the taxpayer may not have known about, you need to pay attention to the date. As a rule, this requirement must arrive no later than ten days after the relevant order is issued.

If the deadline does not meet, then you can argue with the tax authorities in court. But the government body can renew the requirement for payment, despite the expiration of three years, based on its other articles.

This issue is also of interest to individual entrepreneurs whose payments to government agencies are stuck. Is there a statute of limitations for individual entrepreneur taxes?

Statute of limitations for individual entrepreneurs' debts

For businessmen, the statute of limitations for unpaid debts is also three years, but this is specified in the Civil Code and does not apply to the property of the entrepreneur. But nothing is said about statute of limitations. However, the Tax Code states that the taxpayer, who is a private entrepreneur, has a specified period when the tax payment requirement must be satisfied.

The fact of non-payment may be revealed during a desk audit or any other inspections carried out by tax authorities.

Treasury employees keep track of all taxes handled by the tax authority in a given region.

The statute of limitations and the intervals for filing a claim are different concepts.

There is no statute of limitations for taxes for an entrepreneur and can be written off only in two cases - the death of the entrepreneur or if he is declared bankrupt.

While interim demands may be periodically received from tax authorities, tax write-offs are made strictly on the basis of a court decision.

Legislators can constantly send notices to the debtor that he is in arrears. As a rule, tax authorities set a deadline and indicate the date when the arrears must be paid.

If the debtor continues to evade payment, then the tax authority sends a demand to the bailiffs to collect the debt. And then the bailiffs have the right to seize the debtor’s property or even seize it to pay the debt.

The same applies to the statute of limitations for corporate taxes. There are no statutes of limitations, and a legal entity will be obliged to pay its debts, only with penalties that have accrued over all this time.

How is tax debt collected from organizations?

Overdue taxes of organizations

In most cases, the demand for payment of debts comes to organizations ten days before the date of payment of the debt. If payment is not received, the inspectorate takes the case to court. All debts and unpaid taxes are collected from the defaulting payers through the courts.

These surveys were legally approved by Art. Tax Code No. 46, 47. First of all, the tax authorities send an order to the bank to write off funds from the debtor’s accounts. If this is not done or the company does not have money in its account, then tax authorities will already go to court for collection.

The court may seize the company's property or seize it to pay off the debt. All this is prescribed by law, therefore, in order not to incur additional proceedings with government agencies, it is worth paying all taxes and contributions on time.

The obligation to pay taxes to the budget arises for everyone - individual entrepreneurs, organizations, individuals. And contrary to the popular belief that taxes can be required to be paid at any time, this is not entirely true.

Statute of limitations for unpaid taxes of individual entrepreneurs

An individual entrepreneur in the course of his activities is obliged to pay all necessary taxes within the time limits established by law. However, in practice, situations often arise when, during audits, tax authorities discover tax arrears. In this case, the first thing the Federal Tax Service does is send an official notice to the debtor demanding payment of the tax and penalties accrued on it. In addition to the amount of debt, this notice will specify the exact deadlines within which the individual entrepreneur is obliged to pay the tax.

If the debtor has not paid the required amount within this period, the tax authorities have the right to file a claim in court or collect the debt themselves by sending documents to the bank where the individual entrepreneur has a current account.

Not only tax authorities, but also individual entrepreneurs can go to court

The obligation of taxpayers to pay taxes, according to the Tax Code of the Russian Federation, is unlimited. But to collect the amount of debt, a strictly defined amount of time is allotted - 3 years, from the moment the tax violation was committed. This is necessary because the more time passes from the moment of such an offense, the more difficult it is to prove guilt. After three years, the taxpayer cannot be charged with a tax offense. But it is important to understand from what point in time these 3 years begin to count.

If the tax authorities have identified arrears in tax payments for the second quarter of 2017, then the three-year period begins to count not from 07/01/2017, but from 01/01/2018.

Overpayment of taxes may also be grounds for going to court

Limitation periods for overpaid taxes

Not only tax authorities file claims, individual entrepreneurs can do the same. They are allowed to make a claim to offset or refund the overpaid tax. The period for applying to the judicial authorities is the same - 3 years.

If the Federal Tax Service detects an overpayment, then it is obliged to notify the individual entrepreneur about this within 10 days from the date of detection of the overpayment. An individual entrepreneur, in turn, must write an application to offset the overpayment against future tax payments or to return this amount to the current account.

Do not miss the statute of limitations, otherwise it will be problematic to recover the overpaid tax

What to do if the IP is closed

There are cases when an individual entrepreneur closes a business, does not conduct any commercial activities, and suddenly receives a notification that a tax arrears have been discovered. The question immediately arises: how is this possible? After all, an individual entrepreneur cannot be closed without first paying all the necessary taxes.

The fact is that fiscal authorities may not immediately detect underpayments. This usually happens during additional audits or on the basis of data from the Federal Treasury on received tax payments. Therefore, even after the closure of an individual entrepreneur, an obligation may arise to pay the missing amount of tax, since the statute of limitations for paying tax is 3 years, and the closure of an individual entrepreneur does not affect this period in any way.

Taxation is a rather complex area. The main thing is not to forget to pay taxes to the budget on time and remember that arrears or overpayments of taxes are not always the taxpayer’s fault. An individual entrepreneur, along with the fiscal authorities, can go to court to appeal the tax authorities’ demand if he believes that a mistake has been made.

Statute of limitations for taxes

All of the above applies equally to both taxpayers and tax agents who have debts to transfer relevant payments.

Limitation period for taxes overpaid to the budget

Statute of limitations for personal taxes

The limitation period for taxes paid by individuals who are not individual entrepreneurs is established in Art. 48 Tax Code of the Russian Federation.

If in 3 years the debt has not become more than this amount, then the tax authorities have six months after the end of the three-year period to go to court.

The obligation to pay taxes is imposed by law on all subjects of civil law: not only legal entities, individual entrepreneurs, but also citizens. Taxation is a complex legal system, during the implementation of which many controversial issues arise between taxpayers and regulatory organizations. Thus, one of the important aspects that requires clear understanding and compliance is the statute of limitations for tax debt.

General concepts about the statute of limitations

Control authorities, as a rule, do not remind about the need to make a payment; in most situations, entities must do this themselves. If the taxpayer does not make deductions on time, a tax debt arises. Statutes of limitations in legal application mean a certain period of time when the fiscal service has the right to recover unpaid (in whole or in part) tax debts from a citizen and to force them to be collected through the courts.

It is necessary to distinguish the statute of limitations for a tax offense from the statute of limitations for bringing to responsibility for failure to pay accrued tax payments and mandatory fees, including penalties. The period in relation to offenses is counted from the day the person committed the offense or at the end of the tax period when it was committed.

Regarding the obligation to pay taxes, the legislation does not establish any time limits for exemption from tax debt. Taxpayers of different categories cannot be treated equally; the time frame for claims depends on the person’s specific status: legal entity-organization, individual entrepreneur-commercial and individual citizen.

Statute of limitations for individual entrepreneur taxes

For entrepreneurs without the formation of a legal entity, the decision on forced collection of taxes is assessed on the correctness of compliance/non-compliance with the time allotted for payment. The periods considered are after:

expiration of the deadline for the taxpayer to deposit amounts into special accounts;
submission of a declaration on the accrual and payment of calculated tax;
receiving a notification from the tax inspectorate to pay tax when an inaccurate amount previously presented in the report is adjusted (added) based on the results of audits.

Currently, tax authorities have the right to recover arrears for a period of time not exceeding three years. In case of failure to comply with the requirements, the Federal Tax Service collects debts mainly without going to court. The Fiscal Service has the right to resort to judicial collection within 6 months after the end of the period established for payment. The circumstances under which debt collection can only be done through the courts are specified in Article 45, paragraph 2 of the Tax Code (Part I) and represent an exception to the regulations on indisputable collection.

Features of Calculus

In practice, for the category of individual entrepreneurs, the following approach is used: if the debt relates to commercial activities, then the statute of limitations for taxes of legal entities applies; if the debt arose during non-commercial activities, the period will be similar to that for individuals. Since in most cases the activities of individual entrepreneurs are related to making a profit, in this matter they are equated to organizations.

After submitting a request for payment of the resulting debt, the individual entrepreneur must fulfill it within eight days from the date of receipt, after which the pretrial period is calculated:

six months from the last payment - at the expense of money in the accounts of individual entrepreneurs (Article 46 of the Tax Code);
two years from the last date of satisfaction of the claim - recovery by recourse to the property of the individual entrepreneur (Article 47 of the Tax Code).

Statute of limitations for personal taxes

The collection of arrears from a citizen occurs through judicial procedure, in contrast to the requirements for organizations. At the beginning of the procedure, a notification is sent to the person at a certain time to pay the tax. The statute of limitations for non-payment of taxes for filing a claim begins to count from the day the tax authorities discovered the non-payment (Article 70 of the Tax Code, Part I), and is equal to:

three months for debts of 500 rubles or more;
one year with a debt of less than 500 rubles.

The tax service must notify the citizen about the debt and give time to pay the debt independently - this is 8 working days (Article 69 of the Tax Code, Part I). Collection of fees from a debtor-individual is regulated by Article 48 of the Tax Code (Part I). The right to collect an outstanding debt through a court of general jurisdiction arises if:

debt > 3 thousand rubles – within six months after the expiration of the deadline for payment on demand;
debt ≤ 3 thousand rubles - within six months from the moment the total debt for all mandatory fees exceeds 3 thousand rubles;
debt

While tax arrears are indefinite, temporary restrictions apply to the following payments: property tax and transport fees. For them, three years are allotted for collection. Debt can be written off if the required amount has not been received from the debtor within three years. Three years are also established for personal income tax collection. From the debtor, the fiscal authorities have the right to demand payment of the arrears only for a given period, that is, if a person owes it for five years, then they can force the citizen to repay only for the last three-year period.

The legislative framework

The procedure and terms for the forced collection of tax debts are provided for by tax legislation, and not by the Civil Procedure Code - many mistakenly believe and believe that the provisions of the general civil statute of limitations apply in this regard. The regulatory provisions of the Tax Code are as follows:

Part 3 of Art. applies to the procedure for paying transport tax. 363 NK.
The rules for paying property tax are determined by Article 409, Chapter 32 of the Tax Code, which replaced Federal Law No. 2003-1 from 01/01/2015.
The limitation period for personal income tax is determined by Chapter 23 of the Tax Code.

Payment of taxes by individuals and legal entities of the Russian Federation is required for the timely filling of the state budget and the full maintenance of the state administrative apparatus. Tax contributions are also required for the development of social projects, comprehensive support for low-income categories of the population, and so on.

To ensure control, individuals and legal entities must submit reports on tax obligations.

The limitation period is a legally established period allocated for the protection of the rights in a lawsuit of a citizen or legal entity whose rights, in his opinion, have been violated. If the period expires, the court has the right to refuse the request to restore rights, but only if there are objective reasons supported by evidence.

Note! The Russian tax legislation does not define the concept of “limitation period”. But this applies to procedural law. Tax legislation specifies certain deadlines, if missed, the court may refuse the tax service to open legal proceedings for the collection of taxes.

What is the statute of limitations? Article 113 states that the taxpayer is given 3 years from the date of committing a tax crime. However, Articles 120 and 122 provide for exceptions - in the event of gross violations of the rules for accounting for expenses and income.

There are many taxation systems, but which one to choose remains a question. The article will give the answer.

The starting point begins from the first day of a specific tax period following the day when the offense was committed.

Limitation periods for each category of taxpayers

There are three categories of taxpayers who are required to pay taxes on time:

individuals;
legal entities;
individual entrepreneurs.

The statute of limitations for collecting transport taxes is three years. If representatives of the tax service apply to the court for collection, the court may refuse only because the notification of mandatory payment of transport taxes cannot fit into the three-year period preceding the calendar year.

Considering the above law, attention is focused on the provisions of Article 10, which also specifies a three-year period. If a person was not required by the tax service to pay taxes for a five- or ten-year period, he will only have to pay the amount for the last 3 years.

Legal entities

There is no regulation in state legislation that would allow defaulters to get rid of the need to pay debts for a certain period. To understand how to act in such a situation, you should turn to judicial practice.

The right has been violated, tax officials want to restore it by turning to the court for help. The latter pays attention not only to the law, but also to such a concept as the limitation period. But if the concept of “tax limitation period” is absent in the legislation, what to do in this case?

It turns out that everything is simple. Preventive period differs from the limitation period for debt collection. They are calculated from the moment when the demand to pay the tax was sent, and not from the moment when such an obligation arose.

If you choose the latter option, you must write an application at the representative office of the fiscal service.

Note! Payment of overpayment in the presence of fault on the part of the payer is carried out within 3 years from the date of its establishment. This is indicated by Article 78 of the Tax Code. If an overpayment occurs for which the tax service is to blame, the payer is allowed to both demand a sum of money and seek help from the court.

As for the statute of limitations for such overpayments, it is also three years. Unpaid taxes and overpayments for which the statute of limitations has expired must be written off by the fiscal authority. This requirement is stated in Article 59 of the Tax Code of the Russian Federation.

For more information about the statute of limitations for taxes, watch this video: