Quite often there are cases when citizens transfer excessive amounts of state duty to the federal budget. This happens as a result of an incorrectly calculated amount or an error in the details of the payment direction. The return of the paid state duty is partially or completely stipulated in Article 333.40 of the Tax Code of the Russian Federation.
Instructions
Step 1
Write a letter addressed to the head of the tax office to which the payment was sent. The application must contain information about the payer: last name, first name, patronymic, passport data, residence address, contact numbers; data of the personal account in the bank to which the refunded amounts of the state duty will be charged; date, amount and number of the payment document on which the payment was made. If the payment was made by a legal entity, then the name of the enterprise, legal address, TIN code and KPP, which correspond to the constituent documents, are indicated.
Step 2
Submit the letter against receipt to the tax office. According to clause 3 of article 333.40 of the Tax Code of the Russian Federation, an application must be submitted within three years from the date of payment of the excessive state duty. If you need to reimburse the full amount of the paid state duty, then attach the original paid receipt to the letter. If you want to return only a part, it is enough to make a photocopy.
Step 3
When submitting an application by an individual, provide an identity document. The legal entity submits a document that confirms the powers of the director of the enterprise, as well as the power of attorney of the representative, certified by the signature of the head and sealed by the enterprise. The decision to reimburse the state duty is made within a month from the date of submission of the application, a written opinion is drawn up, which is sent to the address indicated in the application, and funds are transferred to your current account in case of a positive decision or they are offset against future registrations.
Step 4
Submit a written application to the economic court if the tax inspectorate denied you a refund of the overpaid state duty. You have the right to go to court within a year from the date of transfer of the state duty to the budget. The return of the paid amounts occurs on the basis of the received decision, decision or certificate from the court, in which the circumstances justifying the full or partial reimbursement of the state duty are noted.
