If, for one reason or another, you have an overpayment of taxes and fees (for example, you mistakenly paid tax on the wrong BCC), you can set off this amount against payment of another tax or the same tax, but a different reporting period. And if necessary, the overpaid tax can be returned.
Instructions
Step 1
First of all, order a Reconciliation Report for payments from the Tax Inspectorate. Please note that a refund of an overpayment is possible only after all arrears and penalties of the budget from which you want to receive a refund have been paid.
Step 2
Write a written claim for a refund of an erroneous or overpaid tax. Make three identical copies. Check the application form with the tax authorities. Typically, samples are displayed on stands at each Tax Office. Please note that the application can be submitted no later than three years from the date of the overpayment.
Step 3
If the tax authorities say that the application can be submitted in a derivative form, and there are no samples on the stands, when writing this “free” application, do not forget to indicate information about yourself as a taxpayer (INN, OGRN, legal address). In addition, write on what tax and what BCC the overpayment arose. Specify the details of the savings book or the current account to which you want to return the money.
Step 4
If you submit reports by e-mail, also send your application via the Internet. Don't forget to sign it electronically.
Step 5
Wait for a response within 20 days. During this period, the tax inspectorate must make a decision on the return and inform you about it in writing, and the return itself must be made within a month from the date of registration of the application.
Step 6
If the tax authorities refuse to return you overpaid and erroneously paid taxes, go to court with a statement of claim. Prepare documents proving your case. Do not forget to issue a power of attorney to the person who will represent you during the court hearings.
Step 7
After a positive decision of the court, submit a writ of execution to the Federal Tax Service. They no longer have the right to demand any additional documents from you.
Step 8
And the last thing: in order not to have problems with the return of overpaid or overpaid taxes, try to calculate and pay them correctly. To do this, first check the KBK.
