Application for offsetting the amounts of overpayment Appendix 9. Application for offsetting the amount of overpaid tax: how to fill out, download the form
In case of any overpayment of any tax to the budget, the excess amount can be returned or set off against further payments on the basis of Article 21 of the Tax Code of the Russian Federation.
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In the second case, there is a need to file a statement with the FTS structural unit regarding the offsetting of the amount of excessively transferred tax.
In accordance with article 78 of the Tax Code of the Russian Federation, an application can be submitted within 3 years from the date of transfer of funds.
How can I find out about overpayment
About the fact that the organization or the private entrepreneur has formed an overpayment of taxes paid, you can find out:
- independently;
- or from the notification received. It is sent by representatives of the territorial branch of the tax authority at the place of registration.
In the latter case, the period is determined during which the inspector of the controlling authorized body must notify the taxpayer - in the first 10 calendar days from the date of the established fact.
For example, if the application was filed on June 30, then the notification should come before July 10. In addition, it is possible to learn about overpayment:
- calling the branch of the Federal Tax Service Inspectorate;
- by sending a corresponding request by registered mail to Russia;
- using the service for sending requests in electronic format. For this, an electronic document management system (EDF) is provided.
If the authorized person of the tax authority called the company on his own, the responsible officer will have to take all necessary measures to compile the evidence base.
- who exactly is calling;
- what specific type of tax overpayment was formed;
- what is the amount of overpayment.
Often there are situations in which the tax inspector himself is not sure that the amount of the overpayment is considered such, because of which he reserves the right to ask for a number of documents.
In practice, there are situations when tax authorities do not pay attention to their obligations regarding the notification of companies about such cases, since this automatically entails an outflow of funds from the budget.
As a result, this contradicts their tasks. In addition, you can find out about the overpayment of tax if you have a qualified electronic signature, using the personal account of the taxpayer on the official portal of the tax office.At the same time, it is necessary to pay attention to the fact that the structural unit of the tax authority will notify the company of any overpayment of taxation, not taking into account the fact that the fulfillment of obligations is carried out once a year.
While down payments:
- quarterly;
- quarterly;
- per month.
In addition, you need to remember that you can find out excessively paid funds by generating a declaration based on the results of the calendar year.
Specially designed sections that are intended to form:
- the amount of tax for the reporting calendar year;
- transferred quarterly funds.
During the formation of the relevant declaration, it is possible to find out that there was a fact of the formation of an overpayment for taxes.
The situation is similar with the situation in which an clarifying declaration is provided, which in the future makes it possible to reduce the amount of taxation.
For information - in most cases, an overpayment is formed during the transfer of taxes to the budget, due to the fact that there was a fact of incorrect indication of details in the payment documentation.
You can learn about this fact if you periodically request acts of reconciliation and certificates of mutual settlements in the taxation issue from the tax authority.
It must be remembered that according to the norms of tax legislation, it is possible to manage overpayments, for example, for personal income tax or VAT, no later than 3 years from the period of its formation.
For Russian taxpayers, there are several options for submitting a duly prepared statement regarding the offsetting of the amount that was excessively paid to the IFTS structural unit, namely:
It should be noted that in the process of generating an electronic request, one should not forget to certify it with an enhanced corresponding signature, otherwise the tax authority will be denied consideration.
The corresponding decision on the application in accordance with the norms of Russian law should be made within the first 10 days from the receipt of the application.
The authorized persons of the Federal Tax Service must inform the applicant in writing of the decision.
For information - during the consideration of the application, employees of the Federal Tax Service may require various documents to confirm the available data. The situation is similar in the case of overpayment of contributions directly to the FSS.
How to fill in the form for IP correctly
The corresponding statement on the issue of tax credit should be formed in the territorial office of the Federal Tax Service in the approved form.
The application form is approved by the Order of the Federal Tax Service of Russia of February 2017 and is displayed in Appendix No. 9. The application form for offsetting excess tax paid is possible.
In this case, it is necessary to pay attention to the fact that in the approved application form, in the case of legal entities and private entrepreneurs, only the first page is to be filled.
The second page is used exclusively by individuals who do not have IP status. There are no specific requirements for the rules for filling out the form, but the rules for displaying the required information contain some important explanations.
In particular, it is about the fact that the statement will need to indicate:
- complete information about the applicant;
- on the basis of which article the applicant filed a request to set off the revealed amount of overpayment;
- the amount that relates to overpayment;
- BSC - budget classification code;
- date of application;
- personal signature of the applicant.
You should pay attention to the fact that this sample is relevant in 2020, both for legal entities and individual entrepreneurs, without any significance, on the STS or UTII and so on.
Of the additional requirements distinguish:
Paying attention to these features, applicants significantly reduce the likelihood of numerous errors and thereby guarantee the consideration of the application as soon as possible.
Moreover, each of the entrepreneurs reserves the right not only to contact the structural unit of the tax authority at the place of employment for advice, but also to intermediary specialized companies.In the latter case, specialists will take responsibility for the implementation of the procedure in question for a small fee.
What to attach to the document
Attention should be paid to the fact that a properly drafted statement will not be sufficient to offset the excessively paid tax amount for a specific transaction.
In particular, it will be necessary to additionally attach to it:
- payment documents that officially confirms the transfer of an excess amount;
- formed reconciliation report with the tax authority or a certificate from the IFTS regarding the current status of settlements;
- revised declaration.
Depending on the specific situation, the package of documents may be expanded. Employees of the Federal Tax Service will notify of the need to provide additional securities verbally or in writing.
In which unified forms of obsolete appeals were presented. The need for changes was due to the reform in terms of insurance coverage, namely the transfer of administration rights for insurance premiums to the Federal Tax Service.
You can manage the resulting overpayment in the following areas:
- set off surplus funds against future payments for this type of tax / fee;
- return to the taxpayer account;
- set off the overpayment against debts on other tax liabilities;
- pay for existing fines, penalties and arrears.
Such norms are established in Article 78 of the Tax Code and apply to all tax obligations established in Russia, including advance payments and state duties. Taxpayers should be aware that only in the absence of arrears in other taxes and fees can an offset of overpayment for taxes be granted.
How and when to file a new tax overpayment offset application form
You can manage your tax overpayment no later than three years from the date of its formation, in accordance with Article 78 of the Tax Code. For taxpayers, there are three ways to submit an application for offsetting the amount of excessively paid tax:
- The head of the organization, an individual entrepreneur or an individual, or their legal representatives (on the basis of a power of attorney) can contact the territorial office of the tax inspectorate personally.
- Send the completed document by mail. In this case, send by registered mail with a return notification and a list of attached documents.
- Arrange sending electronically through secure communication channels that are used to send reports. When sending an electronic version of the appeal, do not forget to sign it with an enhanced electronic signature.
A decision on the written request must be made no later than 10 days from the date of receipt. Tax authorities must report the result of the review in writing. During the review period, representatives of the Federal Tax Service will require reconciliation of taxes and fees.
Sample application for offsetting excess tax
Form the offset document in the unified KND form 1150057. Note that individual entrepreneurs and organizations fill out only the first page of the document, the second part is intended for applications from individuals who are not individual entrepreneurs.
Form KND 1150057
We will consider how to correctly fill out the form, using a specific example: LLC Vesna, when transferring insurance premiums for September 2017, made a mistake on 10/10/2017: a payment for compulsory medical insurance was sent to pension insurance in the amount of 150,000 rubles. The accountant began to fill out an application for offsetting the resulting overpayment by the OPS against the arrears of compulsory medical insurance:
- We fill in the TIN, PPC and the full name of the organization. We indicate the number of the application and the code of the territorial branch of the tax inspectorate to which the appeal is submitted. If the application is made by an individual entrepreneur, his last name, first name and patronymic (if any) should be indicated. In empty cells we put dashes.
- We indicate the article number of the Tax Code of the Russian Federation, which is the basis for a written application for offset, and the amount of the overpayment in numbers. The valid values \u200b\u200bfor the underlying articles are:
- Art. 78 - for offsetting surplus funds for insurance premiums, fees, penalties, fines.
- Art. 79 - to set off excessively withheld (collected) amounts in favor of the Federal Tax Service.
- Art. 176 - to manage the overpayment of VAT.
- Art. 203 - for offsetting excise surplus.
- Art. 333.40 - for the return of overpayments on state duties.
- We fill in the tax period, OKTMO and KBK.
For the tax period, we establish the value of the settlement (reporting) period established for a particular tax, duty. The field contains 8 cells, the first two of which have a letter designation: “MS” - month, “KV” - quarter, “PL” - half year, “DG” - year. In the remaining cells, indicate the numerical indicator of the calculation period. For example, September 2017 - “MS.09.2017”. It is also acceptable to indicate a specific date of payment or declaration without an alphabetic designation - “10.10.2017”. In our example, the reporting period for insurance premiums is the third quarter of 2017 - “KV.03.2017”.
BCC indicate on the basis of the Order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n. You can view OKTMO and KBC in a payment order for transferring a tax liability.
We register the code of the tax authority, which includes the overpayment.
- We indicate the code indicating the decision of the taxpayer how to dispose of the money overpaid to the budget. To set off against other payments, indicate “1”, for deferred periods - “2”. Now write down the tax period, OKTMO, and KBK of the tax for which you plan to transfer the overpayment. We register the code of the tax authority in which the debt is listed.
The legislation requires taxpayers, if they have tax bases, to determine and transfer mandatory payments to the budget. Sometimes, for a variety of reasons, the performance of this obligation can lead to an overpayment. To resolve this issue with the IFTS, a business entity may file an application for offsetting the amount of excessively paid tax.
The fact that the company or individual entrepreneur has arisen, they can find out either independently, or they should be informed by the tax authorities about this.
In the latter case, a period is established within which the inspector of this control body must report this - 10 days from the discovery of such a fact.
At the same time, he can use a phone call for this, send a letter to the postal service or through the system.
If the inspector called, the person in charge of the company should take all measures so that later he has evidence - ask who is calling, what tax the overpayment occurred and in what amount.
It also happens that the inspector himself is not sure that this amount of excess tax is an overpayment, so perhaps he will ask for a number of additional documents.
In practice, very often employees of the Federal Tax Service Inspectorate do not pay attention to their obligation to inform organizations about such situations, as this will lead to an outflow of money from the budget, which contradicts their tasks.
You can also find out about the overpaid tax if you have a qualified electronic signature using the taxpayer’s office on the tax website. However, it must be remembered that this service will warn you of any overpayment of tax, not taking into account that the accrual of tax liability occurs once a year, and advance payments are transferred quarterly, monthly.
You can also find out about the excessively transferred tax amount by filling out a tax return for the year. Special sections are intended to fill both the tax amounts for the year and the quarterly (monthly) payments made.
When drawing up the declaration, it can be revealed that there has been an overpayment of taxes (the column for tax refund will be filled). The situation is the same when a clarifying declaration is filed, which leads to a reduction in the amount of tax.
Attention! Overpayments most often occur when tax is paid to the budget due to the fact that details are incorrectly indicated in payment documents. You can find out about this if you periodically request reconciliations and certificates of tax settlements in the tax acts.
In which case can I set off
It is possible to offset the excessively paid taxes when both the IFTS and the taxpayer themselves are aware of the situation. If the inspector was the first to reveal this, he sends a notice to the company and asks for a decision to return or set off. This choice should be made by the taxpayer.
However, if the company has any arrears, then it will not be able to refund the tax overpayment. In this case, the inspector independently, without the consent of the organization, will set off.
The legislation provides only for its obligation to notify the company of the offset. A situation may arise that the arrears are less than the overpayment. Then, a set-off is set off, and a notification is sent to the business entity about the need to make a decision regarding the excessively paid tax amount.
Below is the KBK code for which there is an overpayment.
The last field here is the code of the Federal Tax Service, which includes the overpayment of the subject.
- “1” - if the amount is planned to be used as repayment of existing debt;
- “2” - to repay future payments.
After this comes the second block, which indicates information about what the overpayment is specifically directed to:
- Period code - indicates for which period the overpayment is transferred, after it is encoded similarly to the previous one;
- OKTMO code - the corresponding code is entered;
- KBK code - payment code to which the overpayment is transferred. It may coincide with the previous one (if the overpayment is sent to the account of the future payment), or it may differ if the debt on another tax is paid off at its expense. You must remember the rule that offsetting is performed only within the same budget level.
The tax authority code is filled out only when the overpayment is transferred to pay off the existing debt.
Lastly, columns are filled out indicating the number of sheets in the application and the number of sheets with attachments.
The lower part of the application is divided into two columns, here you only need to fill in the left. Here you need to put down the code of the person who submits the application, his full name, phone number, date and signature.
The lower columns are filled in only when the document submits to submit by proxy - its details are entered here. The power of attorney itself is attached to the application, and the number of documents attached to the form is entered in the appropriate field.
How long will the offset be
To set off the excessively listed tax, you need to apply. The tax examines it within 10 days, after which they are given another 5 days to report the decision.
If the organization wants to use the overpayment of one tax for the arrears of another, you do not need to fill out an application. The inspector will do this on his own without the consent of the taxpayer within 10 days from the fact of detecting an overpayment or signing the tax reconciliation act.
Attention! If the amount of the overpayment is greater than the amount of the unpaid tax, then the rest can be spent on repayment of future payments or filed.
For its consideration, the Federal Tax Service again has 10 days, after which they must return the balance to the current account within 1 month from the date of submission of the document.
The valid values \u200b\u200bfor the underlying articles are:
- Art. 78 - for offsetting surplus funds for insurance premiums, fees, penalties, fines.
- Art. 79 - to set off excessively withheld (collected) amounts in favor of the Federal Tax Service.
- Art. 176 - to manage the overpayment of VAT.
- Art. 203 - for offsetting excise surplus.
- Art. 333.40 - for the return of overpayments on state duties.
- We fill in the tax period, OKTMO and KBK.
For the tax period, we establish the value of the settlement (reporting) period established for a particular tax, duty. The field contains 8 cells, the first two of which have a letter designation: “MS” - month, “KV” - quarter, “PL” - half year, “DG” - year. In the remaining cells, indicate the numerical indicator of the calculation period. For example, September 2017 - “MS.09.2017”.
Appendix n 8
Attention
When sending an electronic version of the appeal, do not forget to sign it with an enhanced electronic signature. The decision on the written appeal must be made no later than 10 days from the date of receipt. Tax authorities must report the result of the review in writing.
During the review period, representatives of the Federal Tax Service will require reconciliation of taxes and fees. Sample application for offsetting overpaid tax Form an offset document in the unified KND form 1150057.
Please note that individual entrepreneurs and organizations fill out only the first page of the document, the second part is intended for applications from individuals who are not individual entrepreneurs.
Statements
According to Clause 6, Article 78 of the Tax Code of the Russian Federation, the taxpayer is refunded the amount of excessively paid tax, if he has arrears of other taxes, penalties, and fines, only after the deduction of the amount of excessively paid tax to pay off the arrears. You can download a sample tax return application in 2018 using this button: Download the tax return application form in 2018 using this button: Location and methods of filing an application and tax refund deadline in 2018 Based on p.
6 and 7 of Art. 78
Important
Tax Code, you can apply for a refund within three years from the date of payment of the excess tax. The application must be submitted to the Federal Tax Service in one of the following ways:
- on paper;
- in electronic form (with enhanced qualified signature on telecommunication channels in the approved format).
In conclusion, we add that the tax service, on the basis of paragraph.
6 tbsp.
Application for a refund of excess tax
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How to compile and file an application for offsetting tax overpayments
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Samples of application for refund of tax overpayment
KND form 1150057 Download Consider how to fill out the form correctly, using a specific example: LLC Vesna made a mistake on transferring insurance premiums for September 2017 10.10.2017: a payment for compulsory medical insurance was sent to pension insurance in the amount of 150,000 rubles. The accountant began to fill out an application for offsetting the resulting overpayment by the OPS against the arrears of compulsory medical insurance:
- We fill in the TIN, PPC and the full name of the organization.
We indicate the number of the application and the code of the territorial branch of the tax inspectorate to which the appeal is submitted. If the application is made by an individual entrepreneur, his last name, first name and patronymic (if any) should be indicated. In empty cells we put dashes.
- We indicate the article number of the Tax Code of the Russian Federation, which is the basis for a written application for offset, and the amount of the overpayment in numbers.
You can manage the resulting overpayment in the following areas:
- set off surplus funds against future payments for this type of tax / fee;
- return to the taxpayer account;
- set off the overpayment against debts on other tax liabilities;
- pay for existing fines, penalties and arrears.
Such norms are established in Article 78 of the Tax Code and apply to all tax obligations established in Russia, including advance payments and state duties. Taxpayers should be aware that only in the absence of arrears in other taxes and fees can an offset of overpayment for taxes be granted.
Home »Applications» Samples of applications for refund of tax overpayments If you need to return excessively paid tax, you should fill out an application of the established form and submit it to the Federal Tax Service. You can return the overpayment for any type of tax. The statement, relevant for 2017, was approved by order of the Federal Tax Service of Russia dated 02.14.2017 No. MMV-7-8 /
This statement can be used by individuals and organizations. Download form 2017: The form is presented in three sheets.
Info
Below are examples of filling out a typical application when returning the amount of excessively paid personal income tax and VAT. A detailed procedure for filling out and filing a document with the Federal Tax Service is discussed in this article.
Refund of personal income tax Sample of filling out an application for the return of overpayment for personal income tax: Page 1: Page 2: Page 3: Download the completed sample application for refunding income tax - link.
Application annex 8 Order of the Federal Tax Service of Russia from 14 02 2018 mmv 7 8 9 10
It is also acceptable to indicate a specific date of payment or declaration without an alphabetic designation - “10.10.2017”. In our example, the reporting period for insurance premiums is the third quarter of 2017 - “KV.03.2017”.
BCC indicate on the basis of the Order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n. You can view OKTMO and KBC in a payment order for transferring a tax liability. We register the code of the tax authority, which includes the overpayment.
- We indicate the code indicating the decision of the taxpayer how to dispose of the money overpaid to the budget. To set off against other payments, indicate “1”, for deferred periods - “2”. Now write down the tax period, OKTMO, and KBK of the tax for which you plan to transfer the overpayment.
How and when to submit a new application form for offsetting tax overpayments Tax overpayments can be settled no later than three years from the date of its formation, in accordance with article 78 of the Tax Code. For taxpayers, there are three ways to submit an application for offsetting the amount of excessively paid tax:
- The head of the organization, an individual entrepreneur or an individual, or their legal representatives (on the basis of a power of attorney) can contact the territorial office of the tax inspectorate personally.
- Send the completed document by mail.
In this case, send by registered mail with a return notification and a list of attached documents.
- Arrange sending electronically through secure communication channels that are used to send reports.
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