What does the tax credit statement mean? Application for offsetting the amount of overpaid tax: sample
The tax overpayment does not disappear. It can be offset against the payment of another tax or against future payments for the same tax. We have prepared sample applications for all cases.
The overpaid tax can be disposed of by the taxpayer:
- Set off against future payments for the same tax,
- Pay off the arrears on another tax,
- Return to the current account of the organization.
We make a credit for another tax (sample application)
The overpayment can be set off to pay off the arrears for another tax. Please indicate the code in the application budget classification, taxable period and OKTMO tax for which there is an arrears. Download the completed application form from the link below:
We offset the same tax (sample application)
On your application for offsetting overpayment against future payments, indicate the upcoming tax period. Otherwise, the application is filled out in the same way as in the previous sample.
Overpaid tax offset application form in 2019
Application form KND 1150057 consists of two sheets:
Filling out the form is intuitive. Some fields contain hints in the form itself. Therefore, there are no instructions for filling out the KND 1150057 form.
Above, indicate the TIN and KPP of the organization. If the taxpayer is an individual entrepreneur, then the checkpoint is not filled out.
Enter the name of the company or the full surname, name and patronymic of the entrepreneur below. In the field "Application number" indicate the serial numbers. Taxpayers shall number their applications independently, starting from the first one every year.
The application must indicate how much the taxpayer is asking to be credited and what tax to pay. To do this, indicate the KBK, OKTMO and the tax period.
Application form for offsetting the amount of overpaid tax in 2019
Previously, taxpayers prepared an application for offsetting overpaid tax in any form. In 2019, fill out an application on a special form. Its code is KND 1150057. You can download it at the link below:
Submit the application to the tax office in your own way legal address... There are several options to apply:
- Print in duplicate and personally bring to the IFTS,
- Send by mail,
- Send via electronic channels.
If you choose the mailing option, we advise you to send it in a valuable letter with a description of the attachment. Then the receipt will serve as confirmation of the date of shipment, and the inventory will confirm the contents of the envelope.
What to do with overly listed tax
Overpayment of tax can be:
- Return to the current account of the organization,
- Set off into account:
- Other taxes,
- Payment of interest,
- Payment of fines,
- Future payments for the same tax.
Overpaid Tax Crediting Rules
The rules for offsetting tax overpayment are specified in Article 78 of the Tax Code of the Russian Federation:
- The offset is carried out by the Federal Tax Service Inspectorate at the legal address of the taxpayer,
- Tax authorities inform companies and entrepreneurs if they identify excessive payment of tax or insurance premium,
- The inspectors carry out the offset of the surplus within 10 days after receiving the application from the taxpayer,
- The company or merchant can submit an application within three years from the date of payment,
- Offset is possible between taxes of the same budget level.
Let us explain the last condition with an example.
Example
Overpayment of income tax credited to the federal budget can be:
- Return to the current account,
- Set off against future VAT payments,
- Set off other federal tax.
It is not possible to offset the overpayment of income tax, for example, to pay off the tax arrears on the property of organizations. Property tax is regional, that is, it is transferred to the budget of the constituent entity of the Russian Federation. While payment is available for the tax transferred to the federal budget. This surplus can be offset, for example, against value added tax. After all, VAT is also a federal tax.
In what cases is it required to submit an application to the tax office for offsetting the amount of overpaid tax? What payments can the overpayment be offset against? Let's consider the main questions and provide a sample application that is relevant for 2017.
Tax overpayment offset: background information
You can send overpayment of taxes (penalties, fines):
- for payment of taxes in the future (clause 4 of article 78 of the Tax Code of the Russian Federation);
- to pay off existing tax arrears (clause 5 of article 78 of the Tax Code of the Russian Federation).
Set-off rules
An organization or an individual entrepreneur has the right to submit an application for offset to the inspectorate with an indication of which tax (fee, penalty, fine) to offset the overpayment. If the organization does not have arrears on other taxes (fees, penalties, fines), the overpayment can be offset against forthcoming payments to the budget. In any case, before the offset is carried out, the inspectorate has the right to reconcile the calculations with the budget.
What is required from the taxpayer
In order to offset excessive payments, it is required to draw up and submit to the IFTS at the place of registration of the corresponding application. Offset applications should be submitted in the form approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8 / 182.
An application for offsetting overpaid tax in 2017 can be submitted (clause 4 of article 78 of the Tax Code of the Russian Federation):
- on the paper;
- v in electronic format with enhanced qualified electronic signature.
An application for offsetting the amount of overpaid tax can be submitted within three years from the date of payment of the "excess". IFTS will consider such a statement; The decision on it (on offset) must be made within 10 working days (Article 78 of the Tax Code of the Russian Federation).
An example of a completed application
Below is a sample application for offsetting the amount of overpaid tax. The 2017 sample is compiled according to the current form and can be an example to fill out. So, suppose the taxpayer wants to offset the overpayment against future payments. The statement could be like this.
Overpaid funds for various taxes and fees (VAT, profit, insurance premiums) can be returned or set off as future payments by submitting an appropriate application to the territorial IFTS (subparagraph 5 of paragraph 1 of article 21 of the Tax Code of the Russian Federation). Moreover, if an error was discovered at the end of the year when compiling annual balance budgetary institution, the accountant should not be upset, the situation can also be corrected. The question is how to do it correctly. Let's figure out when to fill out an application for offsetting the amount of overpaid tax.
What can be done about overpayment
In the procedure for refund or tax credit, there are two options for the development of events:
- The first situation is when the overpayment should be kept. If there are actual penalties and fines or arrears for this group of taxes, it is necessary to authorize a reconciliation with the tax authority as of the current date (clause 5 of article 78 of the Tax Code of the Russian Federation). The result will be offset. An additional appeal to the tax authorities is not required, it is enough just to provide a letter with a request for reconciliation. If after offsetting there is an overpayment, you can apply for a refund. Moreover, if an IFTS specialist discovers an overpayment formed at the institution, and at the same time, the enterprise has accrued arrears of the same tax level or penalties, then the inspector has the right to independently decide on offset (clause 5 of Article 78 of the Tax Code of the Russian Federation).
- If the enterprise does not have unpaid penalties, arrears and penalties, then it needs to contact the inspectorate and draw up a tax overpayment offset - the application is submitted to the IFTS or repayment is made against future tax payments or fines (clause 4 of article 78 of the Tax Code of the Russian Federation) ...
Territorial IFTS allot up to ten days inclusively for making a decision, and another five - for notification of the decision (recalculation or refusal). The specialists of the Federal Tax Service Inspectorate must pay the confirmed amount, or rather, transfer funds to the current account, within 30 days from the date of registration of the application documents.
If the tax authorities need a desk audit for offsetting or return procedures, consideration of the submitted documentation may take three months.
The tax authorities accept documents for a refund or offset of money within three years from the day when the excessive transfer was made (clauses 2, 7, article 78 of the Tax Code of the Russian Federation).
Where to submit documents for offset
All applications must be sent to the territorial offices of the Federal Tax Service of Russia personally by the applicant - the head or his direct representative acting under a power of attorney.
If a budgetary organization has Personal Area on the official website of the Federal Tax Service or provides periodic reporting in electronic form, it is possible to generate an electronic appeal. The money will be sent to the current account, which is registered in the register of the Unified State Register of Legal Entities.
With regard to specialized accounting systems electronic document management, then, on the basis of the Order of the Federal Tax Service of Russia dated May 23, 2017 No. ММВ-7-8 / [email protected], it is allowed to submit applications and appeals of institutions through electronic services delivery of reports. Responsible specialists and accountants can say thanks to modern technologies, because now you can form and send an application in an online resource by signing it with an enhanced qualified digital signature, without leaving your office.
Elena Lefterova, Outsource Bureau Lefterova:
It is more profitable, of course, to return the overpayment. Working capital never hurts. But this can be done if the company does not have any debts on other payments to the budget. There are only two recommendations:
- when submitting an application, a desk audit immediately begins on the tax for which you are asking for a refund, so you must be sure that everything is in order in the reporting;
- Before applying for a refund, take a statement on the calculations with the budget, make sure that there are no debts.
Today, there are no difficulties in refunding the overpayment. At office audit other aspects of your activity, except for those mentioned above, are not touched by the tax. If everything is OK, the money will be returned within 10 days. Moreover, if you made a mistake in the amount of the overpayment, the tax office will calculate it and return as much as it should.
Mandatory requirements for form and content
From 31.03.2017 (Order dated 14.02.2017 No. ММВ-7-8 / [email protected]) there have been significant changes in the formal plan in the forms for offset or return. The main news was the addition of insurance premiums to off-budget funds to the main group of taxes subject to return and offset.
It is necessary to submit an application in a unified form:
- return Money- form according to KND 1150058;
- reading overpaid amounts - form according to KND 1150057.
You can find these statements both on the official website of the Federal Tax Service Inspectorate and on our portal.
Each document must contain the signature of the head of the institution and a seal imprint.
A number of local IFTS of Russia accept requests in any form. In the letter, you must indicate the addressee of the appeal, from whom it is being made, indicate in detail what exactly he needs: set off or return the overpaid, and also indicate the exact amount, register KBK and OKTMO.
The tax overpayment offset application form is available for download on our website.
Instructions for filling
Consider step by step algorithm filling out an application for offsetting tax overpayment. The following information must be reflected in a unified form:
- to begin with, the TIN and KPP are filled in;
- then it is necessary to give a serial number to the document (accounting is kept from the beginning of the current year);
- code of the territorial IFTS to which the appeal will be provided;
- full name is given budgetary organization;
- the regulatory article of the Tax Code of the Russian Federation is noted - article 78;
- the basis for the offset is an overpayment of tax, an excess of the collection amount, or a tax subject to reimbursement;
- the amount of excessively transferred funds in numbers;
- the period in which the tax overpayment was formed (the instructions of the form indicate the rules for filling out this cell): year (GD), six months (PL), quarter (CV), month (MS);
- the BC and OKTMO codes of the overpayment are being specified (you can find it on the official website of the IFTS);
- the code of the territorial inspection of the Federal Tax Service, in which this payment was credited, is indicated;
- a figure is put corresponding to the further action: either repayment of arrears (1), or offset as future payments (2);
- BK and OKTMO codes, as well as the period in which the excessive tax payment;
- the exact number of sheets of a unified form and the entire package of documents provided is indicated;
- information about the applicant himself, his full name. and telephone, status in the organization and the presence of a power of attorney.
The form is filled in either handwritten - in block letters (signs do not go beyond the cells), or electronically. Empty cells are either not filled in or filled with dashes.
To the submitted documentation in mandatory attached document confirming the resulting surplus, certified by the head of the institution or individual entrepreneur.
Legal entities and individual entrepreneurs fill out only the first page of the form. Page 2 is specially designed for individuals that are not individual entrepreneurs.
If the form is provided by an individual, then he must fill in his TIN on the title page, and on page 3 indicate the current passport data and address of the place of residence.
Is it possible to get a tax refund?
It is possible to return the excess amount of payments to the tax authority, but the tax authorities do not seek to assist the payers in this procedure. Before contacting the Inspectorate of the Federal Tax Service, it is necessary to check whether the organization has penalties, penalties or arrears by ordering a reconciliation statement valid on the date of overpayment in the territorial inspectorate.
If no penalties are found, it is necessary to draw up an application for the refund of the amount of overpaid tax. The inspectorate returns funds within one month from the official date of application.
Budget employees are displayed in accounting by the following entry:
- Дт 0 201 11 510 Кт 0 303 00 730 (“Settlements on payments to budgets” (030301730, 030302730, 030305730 - 030313730)).
At the same time, the receipt should be reflected on the off-balance sheet account 18 (290).
For non-commercial organizations the wiring: Dt 51 Kt 68.
How to apply for a tax credit or refund
The register is submitted in the manner and form approved by Order of the Federal Tax Service of Russia No. ММВ-7-8 / [email protected] from 02/14/2017.
Accountant can choose one of three existing ways submitting an application for a tax offset or refund:
- personally or through a representative - with the obligatory execution of a power of attorney;
- by post, enclosing a list of the package of documents provided in the letter;
- through electronic communication channels, by signing the file with an enhanced qualified electronic digital signature.
The form is drawn up in two copies - one is submitted to the IFTS, the other remains with the taxpayer. The printed register is signed by the manager or other responsible person, the date of compilation is put down. The document is certified with a seal if the institution uses it.
You need to return the amounts from the budget depending on why the organization has an overpayment and how you plan to return it. There are three options:
- the organization mistakenly transferred an extra amount to the budget and plans to set it off;
- the organization mistakenly transferred the excess amount to the budget and returns the overpayment to its current (personal) account;
- the tax inspectorate charged an extra amount from the organization.
Note: Similar to taxes, an organization can refund or deduct insurance premiums, interest and penalties.
How to find out about an overpayment
An overpayment can be detected both by the organization itself and by the tax office.
If the inspectors were the first to do this, for example, during an internal audit, then within the next 10 working days they must inform the organization about this in writing (). The message form was approved by order of the Federal Tax Service dated February 14, 2017 No. ММВ-7-8 / 182. The overpayment detection date will be the day on which the tax inspectorate identified the overpaid amount for a specific tax. The inspectors should indicate this date in the message itself.
Offset against arrears
If the organization has arrears on other taxes (fees, penalties, fines), then first of all the amount of the overpayment is sent to pay off it. The inspectorate can independently decide on which arrears to count the overpayment, and inform the organization about it.
The inspectorate has the right to offset the overpayment to a commercial organization without court assistance. But on their own, inspectors can set off as arrears only that overpayment that is not more than three years old (clause 5 of article 78 of the Tax Code). If the inspection denied credit, the organization can act in two ways:
- try to return the "old" overpayment through the courts;
- do not demand a refund, but write off the overpayment as bad debt... That is, to include it in expenses and reduce taxable profit. True, in this case, your position will also have to be defended in court. The fact is that the Ministry of Finance does not recognize the tax overpayment as a bad receivable (letter dated 08.08.2011 No. 03-03-06 / 1/457). But some courts consider that the money overpaid to the budget is the property of the taxpayer. And when taxing profits, they can be taken into account in the same way as overdue accounts receivable counterparty. In particular, the FAS of the Moscow District came to this conclusion in its resolution dated November 28, 2013 No. A40-155004 / 12-91-681.
Also, the organization has the right to submit an application for offset to the inspectorate with an indication of which tax (fee, penalty interest, fine) to offset the overpayment. The inspectorate can pre-assign a reconciliation of calculations with the budget.
In any case, the inspectorate decides to offset the overpaid amounts against arrears within 10 working days:
- from the moment an overpayment was discovered, if the organization did not apply to the inspectorate with an application for offset against a specific payment;
- from the date of receipt of the organization's application for offset against a specific payment (if the organization has submitted such an application);
- from the date of signing the act on reconciliation of settlements with the budget (if the inspection and the organization have reconciled);
- from the moment the court decision comes into force (including if the organization has achieved offset through the court).
It is not possible to direct the overpayment to pay off tax arrears or arrears on fines and fines of another taxpayer. Such offset of the Tax Code is not provided (letter of the Ministry of Finance dated 06.03.2017 No. 03-02-08 / 12572).
Can the tax inspectorate deduct current payments against the repayment of arrears arising from the results of the previous reporting (tax) period?
The Inspectorate does not have the right to independently change the purpose of the payment and set off current payment on account of repayment of arrears for the past period. Such offset will lead to the fact that the organization will have arrears in reporting period... And the inspection will have a reason to charge a fine not only for the past, but also for the current period. Tax Code this option is not provided.
The inspection can independently set off only the amount of overpaid tax (clause 5 of article 78 of the Tax Code). They are understood as the excess of the amount actually paid to the budget over the amount of the accrued tax. The inspectorate cannot direct the main amount of current tax payments to pay off the arrears that developed in previous periods. The lawfulness of this conclusion is confirmed by arbitration practice (see, for example, the decisions of the Federal Antimonopoly Service of the Central District of September 20, 2012 in case No. A35-15684 / 2011, of the East Siberian District of August 31, 2006 No. A58-7531 / 05-F02-4431 / 06- C1, Volgo-Vyatka Okrug dated 17.08.2001 No. 1299 / 200-5K).
Offset for upcoming payments
If the organization does not have arrears on other taxes (fees, penalties, fines), the overpayment can be offset against forthcoming payments to the budget. The tax inspectorate makes such a decision at the request of the organization. They can preliminarily assign a reconciliation of calculations with the budget.
The overpayment cannot be counted towards future payments of taxes (fees, penalties, fines) of other taxpayers. Such offset is not provided for by the Tax Code (letter of the Ministry of Finance dated 06.03.2017 No. 03-02-08 / 12572).
How to offset an overpayment after changing the IFTS
It depends on the period in which the overpayment occurred.
When changing the address, the tax inspectorate at the old place of registration of the organization transfers to the new IFTS its accounting file and cards "Settlements with the budget". In them, the inspection reflects the balance of settlements with the budget as of the date the organization was deregistered. If the organization has arrears or overpayments, the new IFTS will open RSB cards not only with OKTMO at the new place of registration, but also with OKTMO at the old address. An exception - federal taxes and fees, insurance premiums, which are fully credited to income federal budget... For them, OKTMO is not a mandatory feature. This follows from sections II, XI of the order, approved by order of the Federal Tax Service of 18.01.2012 No. YAK-7-1 / 9.
Ongoing advance paymentsThe tax inspectorate at the new place of registration will automatically set off the amounts of advance payments. Do not submit an application for offsetting the overpayment. In this case, no interest is charged. A similar position is in the letters of the Ministry of Finance dated 15.03.2018 No. 03-02-07 / 1/16043, the Federal Tax Service dated 01.08.2012 No. ED-4-3 / 12772.
For example, an organization on the STS listed advance payment for the first quarter according to the old OKTMO, and advances for six months and nine months - according to the new one. When paying tax at the end of the year, the tax inspectorate will take into account all advance payments: both those that the organization paid at the old place of registration, and those that it transferred to the new one.
Overpayment for previous tax periodsThe IFTS will not carry out the offset automatically. To set off an overpayment against future payments, apply for a set-off. Do this well in advance, at least 10 working days before the due date for the payment of the tax against which you want to set off the overpayment. Otherwise, the inspectorate may charge penalties.
But, if you did not submit an application for offset and the tax office charged penalties, they can be challenged. So, the judges believe that if an organization has an overpayment for the same tax, then it is impossible to talk about debt in principle. It simply does not arise, therefore, it is impossible to prosecute for non-payment of tax under Article 122 of the Tax Code in this case. Such conclusions can be applied to penalties - no debt, no penalties. The main thing is that the amount of the overpayment covers the size of the next payment (clause 20 of the resolution of the Plenum of the Supreme Arbitration Court of July 30, 2013 No. 57).
How to apply for a credit
Submit applications for offset in the form approved by order of the Federal Tax Service dated February 14, 2017 No. ММВ-7-8 / 182.
There is a line in the application to indicate the amount to be sent to repay the arrears. However, at the time of filing such an application, you may not know the exact amount of arrears, towards which the offset is supposed. For example, if you apply before filing your tax return.
If you do not know the amount of the debt to the budget, then the amount of the forthcoming payment, against which the organization asks to set off the overpayment, can be omitted in the application (letter of the Ministry of Finance dated 02.09.2011 No. 03-02-07 / 1-315). After the amount of the arrears becomes known, the inspectorate will send the entire amount of the available overpayment to repay it.
Which tax office to contactStatements for offsetting taxes overpaid to regional budgets by location separate subdivisions organizations, can be submitted both to the tax inspectorate at the location of the organization and to the tax inspectorates at the location of separate divisions (letter of the Federal Tax Service of November 19, 2010 No. YAK-37-8 / 15939).
What are the ways you can applyThe application can be submitted:
- on paper. The application must be signed by the head or representative of the organization;
- in electronic form via telecommunication channels with an enhanced qualified electronic signature. The recommended electronic application format was approved by order of the Federal Tax Service dated May 23, 2017 No. ММВ-7-8 / 478.
An organization can apply for offset for three years from the moment of payment excess amount tax. Tax office must make a decision on offset within 10 working days from the date of receipt of the application from the organization. This procedure is provided for by clauses 4 and 7 of Article 78 of the Tax Code.
If you plan to set off the overpayment against forthcoming payments (for the same or another tax), then it is better to submit an application for offset in advance. At least 10 working days before the due date for the payment of the tax against which you want to set off the overpayment. Otherwise, the inspectorate may charge penalties.
The tax is considered paid from the day the inspectorate makes a decision on offset (subparagraph 4 of paragraph 3 of article 45 of the Tax Code). In turn, the inspectorate makes a decision within 10 working days from the day it receives an offset application from the organization (clause 4 of article 78 of the Tax Code). If the application is submitted too late (for example, on the eve or on the last day of the tax payment against which the overpayment is planned to be credited), then the auditors may not be able to complete the offset. And then the organization will have arrears, and the inspectorate will charge penalties for late payment until the day the decision on offset is made (subparagraph 4 of paragraph 3 of article 45, paragraph 3 of article 75 of the Tax Code).
Important: if the inspection decides on offset in a timely manner (within 10 working days from the date of receipt of the application), then it will not be possible to challenge the penalty. After all, her actions are in accordance with the law. There are similar explanations in the letters of the Ministry of Finance dated 02.08.2011 No. 03-02-07 / 1-273, dated 12.02.2010 No. 03-02-07 / 1-62.
New forms of applications for offset and refund of taxes and contributions
From March 31, 2017, applications for the return and offset of overpaid taxes, contributions, penalties and fines will need to be submitted in accordance with new forms approved by order of the Federal Tax Service of Russia No. ММВ-7-8 / dated 14.02.17 [email protected]
The new tax and insurance refund application form consists of three pages (the offset application is two pages). The forms resemble a machine-readable declaration form: there is a barcode on each page; there are black squares in the upper left and both lower corners of each sheet; fields for entering information also look like in tax reporting.
In addition to name, TIN and address individual entrepreneur(or an ordinary citizen) will need to additionally indicate passport data. If the application is submitted on behalf of the organization, then its details are indicated, as well as the full name of the head legal entity or a taxpayer's representative.
In addition to the application for offset and return, the order approved 9 more forms of documents:
- decision on offsetting the amount of overpaid (collected, subject to reimbursement) tax (due, insurance premiums, penalties, fines);
- decision on the return of the amount of overpaid (collected, subject to reimbursement) tax (due, insurance premiums, penalties, fines);
- message about the fact of excessive payment (excessive collection) of tax (collection, insurance premiums, penalties, fines).
According to the amount of excess tax, penalty interest, advance payment, fine and other fees paid, it is possible to offset against future payments for this or other taxes, as well as apply to pay off other taxes. compulsory deductions, fines and penalties for tax violations. These payments can also be simply returned to the taxpayer.
The Tax Service undertakes to notify the taxpayer 10 days in advance from the day the taxpayer was discovered about all the facts and the amount of excess payment of fees and taxes. In such cases, sometimes a joint reconciliation of calculations for fees, taxes, fines and penalties is carried out.
To make an offset of the overpaid tax amount, such as with, the taxpayer must file in tax authority application for tax offset. Such a statement is made in any form. But here it is proposed to download the tax offset application form recommended by the Federal Tax Service of the Federal Tax Service of the Russian Federation
The tax credit statement will be accepted when the amount to be credited goes to the same budget where the payment was made. The validity period of the credit request- no more than three years from the date of payment of this amount.
It is necessary to indicate in the application:
- TIN of the applicant,
- the amount of tax paid in excess;
- the type of tax to be credited.
In addition to an application for a tax offset, it is necessary to provide payment documents that indicate an excessive payment, a reconciliation statement, and a revised declaration.
In fact, an application for a tax offset is an official appeal of a taxpayer to tax office Russian Federation in relation to tax credit. An application for offset, unlike a complaint, is not associated with a violation of his legitimate interests and rights and does not contain a request to eliminate such a violation, but is aimed solely at realizing the interests and rights of the applicant or eliminating any shortcomings in the work of enterprises, organizations, institutions. 3Application for tax offset is submitted at writing, which are approved by the Federal Tax Service of the Russian Federation and can be downloaded from the links below. The order of their consideration is the same as how complaints are considered.
Download application forms in pdf and excel format
Download the return application form
the amount of overpaid (collected, subject to reimbursement) tax (due, insurance premiums, penalties, fines) in accordance with Appendix No. 8 (pdf format);Note: download the KND 1150058 form in the .xls format 111 Kb
Download the credit application form
the amount of overpaid (subject to refund) tax (due, insurance premiums, penalties, fines) in accordance with Appendix No. 9 (pdf format);What bank details need to be indicated in the application for the return of overpaid personal income tax
An application for a refund of overpaid personal income tax must contain a number of bank details required to transfer funds to the recipient. FTS of Russia in a letter dated 25.04.16 No. BS-3-11 / [email protected] recalled these details.
The application form for the return of the amount of any overpaid (collected) tax (due, penalty, fine) was approved by order of the Federal Tax Service of Russia dated 02.14.17 No. ММВ-7-8 / [email protected]... It provides fields for reflecting information about the payee's bank. In particular, these include: the name of the bank, BIK, TIN / KPP and the bank's correspondent account ( credit institution). The same details are also in, which the tax authorities will fill in to transfer the overpaid personal income tax to the recipient.
Therefore, the FTS notes that all the details listed above must be indicated without fail in an application for a refund of overpaid personal income tax.
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There are situations when the payer transfers the amount of tax in excess of the declared amount of payment. This becomes possible in the event of an error in calculations, recalculation. financial indicators and submission to the IFTS of a revised version of the declaration with a smaller amount of accrued (and already listed) taxes, or he proved to the tax authorities the illegality of the additional accrual of amounts by the inspector. Errors in the transfer of advances are also possible. In such cases, the overpayment can be refunded or offset against the following tax payments. Let's consider both options.
Application for the refund of the amount of overpaid tax
To return the overpaid amounts, the payer should contact the territorial inspectorate of the Federal Tax Service, a service company, an entrepreneur or an individual and submit an application for a refund of the amount of overpaid tax. It is possible to return the transferred amounts that exceed the actual amount of tax within 3 years from the date of their transfer.
Tax Overpayment Claim Form
In 2017, legislators again made changes to the form of this document. From 31.03.2017, the form according to KND 1150058, approved by order of the Federal Tax Service of 14.02.2017 No. ММВ-7-8 / [email protected] It was also canceled earlier current edition... An application for the return of overpaid tax (the form can be downloaded below) is Appendix No. 8 to this order.
The document is universal, both an organization and a private person can use it. It consists of two sheets, the first of which indicates the number of the IFTS and information about the company: the name of the company or the full name of the businessman. There is an article of the Tax Code of the Russian Federation, according to which the refund is carried out:
- For excessively transferred amounts - Article 78;
- For unlawfully collected - Art. 79.
The type of overpayment, the tax on which it arose, the period of formation, the KBK and the OKTMO code, as well as the amount to be returned in rubles without kopecks are indicated. On the second sheet, enterprises fill out Bank details, for individuals, another version of the sheet has been developed, where they indicate identity and address information. We present an example of a completed application for a refund of the "simplified" tax:
Application for offsetting the amount of overpaid tax
In the event of an overpayment of tax, the company has the right to submit an application for offsetting the overpaid tax of the existing tax arrears (fines) or the future tax payment... The application form for tax offset (according to KND 1150057) is also valid from 31.03.2017 and is Appendix No. 9 to the above order. An application for offsetting overpaid taxes is filled in by analogy with an application for a refund of overpaid funds.
Here is an example of an application for offsetting the overpaid tax of a "simplified" enterprise:
The second sheet of the application for offsetting overpayment of taxes is completely identical with the application form for a refund and contains the details of the payer's bank.
2017 Tax Credit or Refund Application: Features and Conditions
The decision of the Federal Tax Service Inspectorate on the possibility of offsetting or refunding tax depends on whether the company has arrears, fines and penalties for one or more taxes. If they are available, then the overpayment is credited to the repayment of these debts. Moreover, the offset can be done by the Inspectorate of the Federal Tax Service automatically if it reveals the excessively transferred amounts on its own. In this case, the Inspectorate of the Federal Tax Service within 10 days informs the organization about the offset of the arrears by the detected overpayment.
Legislators also give tax authorities 10 days from the date of receipt of the application to consider the application and make a decision on the return of overpaid amounts or offset.
Note that tax authorities are more willing to make decisions on offset against future payments than on refunds. Often, the Federal Tax Service Inspectorate initiates a reconciliation of payments to make sure that there is no debt and that there is an overpayment, and then makes a decision on offset or return. Overpaid tax is transferred to a bank account within 30 days from the date of receipt of the application.
Offset decision - a document that gives the company the right to reduce the next payment. Before the IFTS makes a decision, that is, if such a document has not been received by the company, it is not worth taking the risk and independently reducing the amount of the payment, since it is not known which decision will be made. If the IFTS refuses to return the payment, the payers have the right to apply to the arbitration court.
- Peculiarities of interaction of insured organizations with the FSS, if they are located in the region where the pilot project is operating Interaction with the social insurance fund
- Keeping a journal of registration of cash documents
- A sample of filling out an order for an inventory
- What to correct in the accounting if the company issued an invoice with a long delay If the invoice was not issued