What does a tax credit statement mean? Application for offsetting the amount of overpaid tax: sample
Overpayment for tax does not disappear. It can be set off against another tax or future payments for the same tax. We have prepared sample applications for all cases.
An excessively paid tax may be ordered by a taxpayer:
- Set off against future payments for the same tax,
- Repay the arrears of another tax,
- Return to the account of the organization.
We set off to another tax (sample application)
An overpayment can be set off to pay off the arrears of another tax. In the application, indicate the budget classification code, tax period and OKTMO tax, for which there is a shortfall. Download the completed application form from the link below:
We set off the same tax (sample application)
In the statement of offsetting the overpayment for future payments, indicate the upcoming tax period. The rest of the application is filled out similarly to the previous sample.
Application form for offsetting overpaid tax in 2019
The application form KND 1150057 consists of two sheets:
Filling out the form is intuitive. Some fields contain prompts in the form itself. Therefore, there are no instructions for filling out the KND form 1150057.
Above indicate the TIN and PPC of the organization. If the taxpayer is an individual entrepreneur, then the checkpoint is not filled.
Below indicate the name of the company or the full name, first name and patronymic of the entrepreneur. In the field “Application number” indicate serial numbers. Taxpayers conduct numbering of applications independently, starting from the first every year.
The application must indicate how much the taxpayer asks to set off and in which tax. To do this, indicate KBK, OKTMO and the tax period.
Application form for offsetting the amount of overpaid tax in 2019
Previously, taxpayers drafted a statement on the offsetting of excessively paid tax in any form. In 2019, draw up an application on a special form. Its code is KND 1150057. You can download it from the link below:
Submit your application to the tax office at your 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 option of mailing, we recommend sending it with a valuable letter with a description of the attachment. Then the receipt will serve as confirmation of the date of sending, and the inventory will confirm the contents of the envelope.
What to do with excessively listed tax
Overpayment for tax is possible:
- Return to the account of the organization,
- Set off against:
- Other taxes
- Repayment of interest
- Fines
- Future payments of the same tax.
Rules for offsetting overpaid tax
The rules for offsetting tax overpayments are specified in Article 78 of the Tax Code of the Russian Federation:
- The set-off is carried out by the IFTS at the legal address of the taxpayer,
- Tax authorities inform companies and entrepreneurs if they identify excessive tax or insurance premiums,
- The inspectors carry out the offset of the surplus within 10 days after receiving the application from the taxpayer,
- A company or a merchant can apply within three years from the date of payment,
- The offset is possible between taxes of one budget level.
The last condition is illustrated by an example.
Example
Overpayment for income tax credited to the federal budget can be:
- Return to the current account,
- Set off against future VAT payments,
- Set off against the payment of another federal tax.
It is not possible to offset the overpayment of income tax, for example, to repay arrears of property tax of organizations. The property tax is regional, that is, it is transferred to the budget of the subject of the Russian Federation. While payment is available for tax payable to the federal budget. Such surplus can be set off, for example, against the value added tax. After all, VAT is also a federal tax.
In what cases is it required to file with the tax inspectorate an application to offset the amount of excessively paid tax? What payments can offset the overpayment? We will consider the main issues and provide a sample statement that is relevant for 2017.
Settlement of tax overpayment: background information
Overpayment on taxes (penalties, fines) you can send:
- on account of tax payments in the future (Clause 4, Article 78 of the Tax Code of the Russian Federation);
- to pay off existing tax debt (paragraph 5 of article 78 of the Tax Code).
Set-off Rules
An organization or individual entrepreneur has the right to submit to the inspection an application for set-off with an indication of the tax (fee, penalty, penalty) against which the overpayment is set off. If the organization does not have arrears in other taxes (fees, penalties, fines), the overpayment can be set off against future payments to the budget. In any case, before the set-off, the inspection has the right to reconcile the calculations with the budget.
What is required of a taxpayer
In order to set off excess payments, it is required to draw up and file a corresponding application with the IFTS at the place of its registration. Applications for the offset should be submitted in the form approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. MMV-7-8 / 182.
An application for offsetting excessively paid tax in 2017 can be submitted (Clause 4 of Article 78 of the Tax Code of the Russian Federation):
- on paper;
- in electronic form with enhanced qualified electronic signature.
An application for offsetting the amount of excessively paid tax can be submitted within three years from the date of payment of the "excess". IFTS will consider such a statement; A decision on it (on offset) must be taken within 10 business days (Article 78 of the Tax Code).
Example of a completed application
Next, we give a sample application for offsetting the amount of excessively paid tax. The sample of 2017 is drawn up on the current form and can be an example to fill out. So, suppose that a taxpayer wants to set off an overpayment against upcoming payments. The statement may be like this.
Excessively paid funds for various taxes and fees (VAT, profits, insurance contributions) can be returned or set off as future payments by submitting a corresponding application to the territorial tax inspectorate (paragraph 5, paragraph 1, article 21 of the Tax Code of the Russian Federation). Moreover, if an error was discovered at the end of the year when drawing up the annual balance sheet of a budget institution, the accountant should not be upset, the situation can also be corrected. The question is how to do it right. We will figure out when to fill out an application for offsetting the amount of excessively paid tax.
What can be done with overpayment
In the procedure for tax refund or offset, there are two options for the development of events:
- The first situation is when the overpayment should be left. If there are actual penalties and fines or arrears for this group of taxes, it is necessary to authorize reconciliation with the tax authority as of the current date (Clause 5, Article 78 of the Tax Code of the Russian Federation). The result will be offset. Additional appeal to the tax authorities is not required, just provide a letter requesting reconciliation. If the overpayment remains after the offset, you can apply for a refund. Moreover, if an IFTS specialist detects an overpayment formed at the institution, and at the same time the company accrues arrears of the same tax level or penalties, then the inspector has the right to independently decide on offsetting (clause 5 of article 78 of the Tax Code of the Russian Federation).
- If the company does not have any unpaid fines, arrears and penalties, then it needs to contact the inspectorate and register the offset of the tax overpayment - the application is submitted to the IFTS or repayment is made against future tax payments or fines (paragraph 4 of article 78 of the Tax Code of the Russian Federation) .
Territorial Inspectorate Inspectorates allot up to ten days, inclusive, for making a decision, and another five for notification of the decision made (recounting or refusal). Pay the confirmed amount, or rather, transfer funds to the account, IFTS specialists must within 30 days from the date of registration of application documents.
If the tax authorities need a desk audit to carry out offsetting or return procedures, reviewing 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 of article 78 of the Tax Code of the Russian Federation).
Where to submit documents for offset
All appeals should be sent to the territorial offices of the Federal Tax Service of Russia personally by the applicant - the head or his direct representative acting by proxy.
If a budget organization has a personal account on the official website of the Federal Tax Service or provides periodic reports in electronic form, it is possible to form an electronic appeal. The money will be sent to the current account, which is registered in the register of legal entities.
As for specialized accounting systems for electronic document management, then, on the basis of the Order of the Federal Tax Service of Russia of 05.23.2017 No. MMV-7-8 / [email protected], it is allowed to submit applications and appeals of institutions through electronic reporting services. Responsible specialists and accountants can say thanks to modern technology, because now you can generate and send a statement in an online resource by signing it with an enhanced qualified digital signature without leaving your office.
Elena Lefterova, Outsource Bureau of Lefterova:
It is more profitable, of course, to return the overpayment. Working capital never hurts. But this can be done if the company has no debts on other payments to the budget. There are only two recommendations:
- when applying, a desk audit immediately begins on the tax for which you are requesting a refund, so you must be sure that everything is in order in the statements;
- before applying for a return, take a statement of calculations with the budget, make sure there are no debts.
To date, difficulties in returning the overpayment does not arise. During a desk audit, the tax aspects do not touch other aspects of your activity, except for those indicated above. If everything is OK, money is returned within 10 days. Moreover, if you made a mistake in the amount of the overpayment, the tax will calculate it and return as much as it should.
Mandatory requirements for form and content
From March 31, 2017 (Order of February 14, 2017 No. MMV-7-8 / [email protected]) there have been significant changes in the formal plan on the offset or refund forms. The main news was the inclusion of insurance contributions to extra-budgetary funds as the main group of taxes subject to return and offset.
It is necessary to submit an application in a unified form:
- money back - KND form 1150058;
- deduction of overpaid amounts - KND form 1150057.
These statements can be found both on the official site of the Federal Tax Service Inspectorate and on our portal.
Each document must necessarily contain the signature of the head of the institution and a seal imprint.
A number of local IFTS of Russia accept applications in any form. In the letter you need to indicate the addressee of the appeal, from whom it is made, indicate in detail what exactly it needs to: set off or return the excessively paid, as well as indicate the exact amount, register the BCC and OKTMO.
The application form for offsetting tax overpayment is available for download on our website.
Filling instruction
Consider a step-by-step algorithm for filling out a request for offsetting a tax overpayment. The following information should be reflected in a unified form:
- for starters, TIN and PPC are filled;
- further, it is necessary to give a serial number to the document (accounting is conducted from the beginning of the current year);
- code of the territorial IFTS to which the appeal will be provided;
- the full name of the budget organization is given;
- the regulatory article of the Tax Code of the Russian Federation is noted - article 78;
- set-off basis - tax overpayment, excess of the recovery amount or tax subject to reimbursement;
- the amount of excessively transferred funds in numbers;
- the period in which the overpayment of taxes is formed (the instructions for filling out this box are indicated in the form instructions): year (DG), half a year (PL), quarter (KV), month (MS);
- the codes of BC and OKTMO of the overpayment are being clarified (can be found on the official IFTS website);
- indicates the code of the territorial inspection of the Federal Tax Service, in which the payment was credited;
- the figure corresponding to the further action is put: either repayment of the arrears (1), or offset as future payments (2);
- bK and OKTMO codes, as well as the period in which the excess tax payment must be set off;
- the exact number of sheets of a uniform form and the entire package of documents provided is indicated;
- information about the applicant himself, his full name and telephone, organization status and power of attorney.
The form is filled either in handwritten - block letters (characters do not go beyond the cells), or electronically. Empty cells are either not filled or filled out with dashes.
Confirmation of the resulting excess document, certified by the head of the institution or individual entrepreneur, is mandatory attached to the submitted documentation.
Legal entities and individual entrepreneurs fill out only the first page of the form. Page 2 is designed specifically for individuals who are not individual entrepreneurs.
If the form is provided by an individual, then he needs to fill out his TIN on the cover page, and on page 3 indicate the current passport data and address of the place of residence.
Is it possible to return a tax overpayment
You can return the excess amount of payments to the tax, only the tax authorities do not seek to assist the payers in this procedure. Before contacting the Federal Tax Service Inspectorate, it is necessary to check whether the organization has penalties, interest or arrears by ordering a reconciliation certificate valid at the date of overpayment with the territorial inspection.
If no penalties are found, it is necessary to make a statement on the return of the amount of excessively paid tax. The inspection returns money within one month from the official date of circulation.
Public employees display in accounting the following wiring:
- Dt 0 201 11 510 Ct 0 303 00 730 (“Settlements for payments to the budgets” (030301730, 030302730, 030305730 - 030313730)).
At the same time, income should be reflected on the off-balance sheet account 18 (290).
For NPO wiring: Dt 51 Kt 68.
How to apply for offset or refund of excess tax
The register is filed in the manner and form approved by Order of the Federal Tax Service of Russia No. MMV-7-8 / [email protected] from 02/14/2017.
The accountant can choose one of three existing methods for applying for a set-off or tax refund:
- in person or through a representative - with the mandatory execution of a power of attorney;
- by mail, enclosing in the letter an inventory of the provided package of documents;
- via electronic communication channels, signing the file with an enhanced qualified electronic digital signature.
The form is made in two copies - one is submitted to the IFTS, the other remains with the taxpayer. The printed register is signed by the head or other responsible person, the date of preparation is affixed. The document is certified by the seal if the institution uses it.
You need to return the amounts from the budget depending on the reason why the organization has overpaid and in what way you plan to return it. Three options are possible:
- the organization mistakenly transferred an extra amount to the budget and plans to set it off;
- the organization mistakenly transferred an excess amount to the budget and returns the overpayment to its current (personal) account;
- the tax inspectorate collected an extra amount from the organization.
Note: Similar to taxes, an organization may return or set off insurance premiums, penalties and fines.
How to find out about overpayment
Overpayment can be detected by both the organization itself and 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 in writing (). The message form was approved by order of the Federal Tax Service dated 02.14.2017 No. MMV-7-8 / 182. The date of detection of the overpayment will be the day when the tax inspector revealed the excessively paid amount for a specific tax. Inspectors must indicate this date in the message itself.
Settlement credit
If the organization has an arrears in other taxes (fees, penalties, fines), then first of all the amount of the overpayment is sent to pay it off. The inspectorate can independently decide which arrears to account for the overpayment, and notify the organization.
The inspection is entitled to set off the overpayment of a commercial organization without the help of a court. But on their own, inspectors can credit only the overpayment, which is no more than three years (paragraph 5 of article 78 of the Tax Code). If the inspection refused to set off, the organization can act in two ways:
- try to return the "old" overpayment in court;
- do not claim a refund, but write off the overpayment as a bad debt. That is, include it in expenses and reduce taxable profits. True, in this case, one will also have to defend one’s position in court. The fact is that the Ministry of Finance does not recognize tax overpayments as bad receivables (letter dated 08.08.2011 No. 03-03-06 / 1/457). But some courts believe that the money paid in excess 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 of a counterparty. In particular, the Federal Antimonopoly Service of the Moscow District came to this conclusion in a resolution dated November 28, 2013 No. A40-155004 / 12-91-681.
The organization also has the right to submit to the inspection an application for offset, indicating the tax (fee, penalty, penalty) against which the overpayment is set off. The inspection may pre-assign reconciliation of settlements with the budget.
In any case, the inspection takes a decision on the offsetting of overpaid amounts against arrears within 10 working days:
- from the moment of detecting an overpayment, if the organization did not apply to the inspection with a statement of offset against a specific payment;
- from the date of receipt of the organization’s statement of credit for a specific payment (if the organization has filed such a statement);
- from the date of signing of the act on reconciliation of settlements with the budget (if the inspection and the organization 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 send an overpayment to pay off tax arrears or arrears of interest and fines of another taxpayer. Such a set-off of the Tax Code is not provided for (letter of the Ministry of Finance dated 03.03.2017 No. 03-02-08 / 12572).
Can the tax inspectorate set off current payments to pay off 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 the current payment to repay the arrears for the past period. Such an offset will lead to the organization having arrears in the reporting period. And the inspection will have a reason to charge a fine not only for the past, but also for the current periods. The tax code does not provide such an opportunity.
The inspection can independently set off only the amounts of excessively paid tax (paragraph 5 of article 78 of the Tax Code). They mean the excess of the amount actually paid to the budget over the amount of tax assessed. The inspection cannot direct the main amount of current tax payments to repay the arrears prevailing in previous periods. The validity of this conclusion is confirmed by the arbitration practice (see, for example, the resolution 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-Ф02-4431 / 06- C1, Volga-Vyatka District dated 08/17/2001 No. 1299 / 200-5K).
Offset payments
If the organization does not have arrears in other taxes (fees, penalties, fines), the overpayment can be set off against future payments to the budget. This decision is made by the tax inspectorate at the request of the organization. Preliminary can appoint reconciliation of calculations with the budget.
It is not possible to count the overpayment against future tax payments (fees, penalties, fines) of other taxpayers. Such a set-off is not provided by the Tax Code (letter of the Ministry of Finance dated 03.03.2017 No. 03-02-08 / 12572).
How to set off overpayment after the change of 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 its 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 of deregistration of the organization. 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. The exception is federal taxes and fees, insurance premiums, which are fully credited to the federal budget. For them, OKTMO is not a mandatory feature. This follows from sections II, XI of the order approved by the order of the Federal Tax Service of 18.01.2012 No. YAK-7-1 / 9.
Current Advance PaymentsThe tax inspectorate at the new place of registration will automatically credit the advance payments. Do not submit an application for offsetting the overpayment. No interest is charged. A similar position is in the letters of the Ministry of Finance dated 03.15.2018 No. 03-02-07 / 1/16043, the Federal Tax Service dated 08.08.2012 No. ED-4-3 / 12772.
For example, an organization on USN transferred an advance payment for the first quarter according to the old OKTMO, and advances for six months and nine months for the new one. When paying tax at the end of the year, the tax inspectorate will take into account all advance payments: those that the organization paid at the old place of registration, and those that were transferred in the new.
Overpayment for previous tax periodsIFTS will not carry out the offset automatically. To offset the overpayment against future payments, apply for the offset. Do this in advance, at least 10 working days before the due date for tax payment, against which you want to offset the overpayment. Otherwise, the inspection may charge interest.
But, if you did not apply for offset, and the tax inspectorate accrued interest, they can be challenged. So, the judges believe that if the organization has an overpayment for the same tax, then talking about debt is impossible in principle. It simply does not arise, therefore, in this case it is impossible to hold liable for non-payment of tax under article 122 of the Tax Code. Such conclusions can be applied to interest - there is no debt, no interest. The main thing is that the amount of the overpayment covers the size of the next payment (paragraph 20 of the resolution of the Plenum of the Supreme Commercial Court of July 30, 2013 No. 57).
How to declare offset
Filing applications must be submitted in the form approved by order of the Federal Tax Service dated 02.14.2017 No. MMV-7-8 / 182.
The statement has a line to indicate the amount allocated to pay the arrears. However, at the time of filing such an application, you may not know the exact amount of the arrears against which the offset is supposed. For example, if you are applying for a tax return.
If you do not know the amount of debt to the budget, then the amount of the forthcoming payment, at which the organization asks to offset the overpayment, can be omitted from 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 inspection will send the full amount of the existing overpayment to pay it off.
Which tax office should I contactApplications for offsetting taxes excessively paid to the regional budgets at the location of the separate divisions of the organization can be submitted both to the tax inspectorate at the location of the organization and to the tax inspectorate at the location of the separate divisions (letter of the Federal Tax Service dated 19.11.2010 No. YAK-37-8 / 15939 )
How can I apply?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 enhanced qualified electronic signature. The recommended electronic format of the application is approved by the order of the Federal Tax Service dated 05.23.2017 No. MMV-7-8 / 478.
Organization can apply for offset for three years from the moment of paying the excess tax. The tax inspectorate must decide on the offset within 10 business days from the receipt of the application from the organization. This procedure is provided for in paragraphs 4 and 7 of Article 78 of the Tax Code.
If you plan to set off the overpayment for upcoming payments (for the same or a different tax), then it is better to file a set-off application in advance. At least 10 business days before the due date for the tax on which you want to set off the overpayment. Otherwise, the inspection may charge interest.
The tax shall be deemed paid from the day the inspection decides on the offset (subparagraph 4, paragraph 3, article 45 of the Tax Code). In turn, the inspection makes a decision within 10 business days from the day when it receives an application for offset from the organization (paragraph 4 of article 78 of the Tax Code). If you submit the application too late (for example, on the eve or on the last day of tax payment, at the expense of which it is planned to offset the overpayment), then the inspectors may not be in time with the offset. And then the organization will have arrears, and the inspection will accrue interest for late payment until the day the decision on the offset is made (subparagraph 4, paragraph 3, article 45, paragraph 3 of article 75 of the Tax Code).
Important: if the inspection decides on the offset in a timely manner (within 10 business days from receipt of the application), then it will not be possible to challenge the penalties. After all, her actions comply with the law. Similar clarifications are 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 application forms for offsetting and refunding taxes and contributions
From March 31, 2017, applications for the refund and offset of excessively paid taxes, contributions, penalties and fines will need to be submitted in new forms approved by order of the Federal Tax Service of Russia dated 02.14.17 No. MMV-7-8 / [email protected]
The new application form for the refund of taxes and insurance contributions consists of three pages (a statement of offset - two pages). The forms resemble a machine-readable declaration form: each page has a barcode; there are black squares in the upper left and lower two corners of each sheet; fields for entering information also look like in tax reporting.
In addition to the full name, TIN and the address of the individual entrepreneur (or ordinary citizen), it will be necessary to additionally indicate passport data. If the application is submitted on behalf of the organization, its details are indicated, as well as the full name of the head of the legal entity or representative of the taxpayer.
In addition to the application for offset and return, an order approved 9 more forms of documents:
- a decision to set off the amount of the excessively paid (collected, recoverable) tax (fee, insurance premiums, interest, penalty);
- a decision on the return of the amount of excessively paid (collected, recoverable) tax (fee, insurance premiums, interest, penalty);
- a message about the fact of excessive payment (excessive collection) of tax (fee, insurance premiums, interest, penalty).
According to the amount of excess tax paid, penalties, advance payments, fines and other fees, it is possible to set off against future payments for such or other taxes, as well as apply to pay arrears of other mandatory deductions, fines and penalties for tax offenses. These payments can also be simply returned to the taxpayer.
The tax service is obliged to notify all facts and the amount of excess fees and taxes 10 days from the day the taxpayer is discovered. In such cases, sometimes a joint reconciliation of calculations of fees, taxes, fines and penalties is carried out.
In order to offset the excessively paid tax amount, such as with, the taxpayer must submit a tax credit application to the tax authority. Such a statement is in arbitrary form. But here it is proposed to download a tax credit application form recommended by the Federal Tax Service of the Federal Tax Service of the Russian Federation
A tax credit statement will be accepted when the credited amount is directed to the same budget where the payment was made. Settlement appeal validity - no more than three years from the date of payment of this amount.
It is necessary to indicate in the application:
- Applicant's TIN,
- amount of excess tax paid;
- type of tax for which offsetting is required.
In addition to the application for tax credit, it is necessary to provide payment documents that indicate excessive payment, a reconciliation certificate, an updated declaration.
In essence, a tax credit application is an official appeal of a taxpayer to the tax service of the Russian Federation regarding a tax credit. An application for set-off, unlike a complaint, is not related to 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. An application for tax credit is submitted in writing, which are approved by the Federal Tax Service of the Russian Federation and can be downloaded from the links below. The procedure for dealing with them is similar to how complaints are handled.
Download application forms in pdf and excel format
Download Return Application Form
the amount of excessively paid (collected, recoverable) tax (fee, insurance premiums, interest, penalty) in accordance with Appendix N 8 (pdf format);Note: download the KND form 1150058 in the format .xls 111 Kb
Download offset application form
the amount of excessively paid (to be refunded) tax (fee, insurance premiums, interest, penalty) in accordance with Appendix N 9 (pdf format);What bank details should be indicated in the application for the return of excessively paid personal income tax
An application for the return of excessively paid tax on personal income must contain a number of bank details necessary for transferring funds to the recipient. Federal Tax Service 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 excessively paid (collected) any tax (fee, penalty, fine) was approved by order of the Federal Tax Service of Russia dated 02.14.17 No. MMV-7-8 / [email protected] . It provides fields for reflecting information about the bank of the payee. In particular, they include: the name of the bank, BIC, TIN / KPP and the correspondent account of the bank (credit institution). The same details are also in, which the tax authorities will fill out to transfer the excessively paid personal income tax to the recipient.
Therefore, the Federal Tax Service notes that all the above details must be indicated in the application for the return of excessively paid tax on personal income.
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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 if there is an error in the calculations, recalculation of financial indicators and the submission to the Inspectorate of the Federal Tax Service an updated version of the declaration with a lower amount of accrued (and already listed) taxes, or he proved to the tax authorities that the inspector was not charged additional taxes. Errors in transferring advances are also possible. In such cases, the overpayment can be refunded or credited to the following tax payments. Consider both options.
Application for refund of excess tax
To return the overpaid sums, the payer should contact the territorial IFTS, a service company, an entrepreneur, or a private person and apply for a refund of the amount of excessively paid tax.
Tax Overpayment Refund Form
In 2017, lawmakers again amended the form of this document. From March 31, 2017, the valid form for KND 1150058, approved by the order of the Federal Tax Service dated 02.14.2017 No. MMV-7-8 / [email protected] He also canceled the previous edition. The application for the return of excessively paid tax (the form can be downloaded below) is Appendix No. 8 to this order.
The document is universal; both an organization and an individual can use it. It consists of two sheets, on the first of which the IFTS number and information about the company are indicated: the name of the company or the name of the businessman. The article of the Tax Code of the Russian Federation, on which the return is carried out:
- For excessively transferred amounts - Art. 78;
- For unlawfully collected - Art. 79.
The type of overpayment shall be indicated, the tax on which it occurred, the period of formation, KBK and OKTMO code, as well as the amount to be returned in rubles without cents. On the second sheet, enterprises fill out bank details, for individuals a different version of the sheet has been developed, where they indicate information proving identity and address. We present an example of a completed application for a “simplified” tax refund:
Application for offsetting the amount of overpaid tax
In the event of an overpayment of tax, the company has the right to file an application for offsetting the excessively paid tax on the existing tax debt (fines) or future tax payment. The application form for tax credit (according to KND 1150057) is also valid from 03/31/2017 and is Appendix No. 9 to the above order. The application for offsetting the overpayment of taxes is filled out by analogy with the application for the return of excessively paid funds.
Let us give an example of a statement on the offsetting of excessively paid tax of a simplified enterprise:
The second sheet of the application for offsetting the overpayment of taxes is completely identical with the application form for the return and contains the details of the payer's bank.
2017 tax credit set-off or refund statement: features and conditions
The decision of the Federal Tax Service Inspectorate on the possibility of offsetting or refunding a tax depends on the company having arrears, fines and penalties for one or more taxes. If they are, then the overpayment is credited to pay off these debts. Moreover, IFTS can do the test automatically if it reveals excessively transferred amounts on its own. In this case, the Federal Tax Service Inspectorate informs the organization within 10 days about the offset of the arrears by the detected overpayment.
The legislators also give the tax authorities 10 days from the date of receipt of the application to consider the application and decide on the return of excessively paid amounts or offset.
It should be noted that the tax authorities make decisions on the offset against future payments more readily than on the refund. Often IFTS initiate reconciliation of payments to make sure that there is no debt and the presence of overpayment, and then makes a decision on offsetting or refund. Excessively paid tax is transferred to the bank account within 30 days from the date of receipt of the application.
Set-off decision - a document giving the company the right to reduce the next payment. Before a decision is made by the Federal Tax Service Inspectorate, that is, if such a document has not been received by the company, you should not risk and reduce the payment yourself, since it is not known which decision will be made. If the IFTS refuses to refund, payers have the right to apply to the arbitration court.