If you transfer to the state budget the amount of income tax funds that is greater than the amount calculated in the corresponding declaration for the past tax period, then the overpayment should be taken into account. To do this, fill out an application and submit it to the tax authority, attach a package of necessary documents to it. Draw up a statement of reconciliation of settlements with the inspection.
It is necessary
- - profit declaration for the reporting period;
- - payment order on the fact of payment of tax;
- - tax law;
- - application form for offsetting overpayment;
- - company documents;
- - financial statements for the tax period.
Instructions
Step 1
Write a free-form application. Indicate the name of your company in accordance with the charter, other constituent document, or personal data of an individual who is registered as an individual entrepreneur, if your company has an appropriate organizational and legal form. Enter taxpayer identification number, main registration number and tax registration reason code (for companies).
Step 2
Indicate the amount of the overpayment for income tax, enter the reporting period (quarter) for which it arose. Write down the tax (fee, penalty, interest) against which you want to offset the overpayment, as well as the period for which it should be done.
Step 3
Enter personal data, job title and contact phone number of the person responsible for calculating and transferring taxes. As a rule, this is the chief accountant of the organization.
Step 4
Attach to the application a copy of the profit declaration, as well as a payment order, which confirms the fact of overpayment of tax to the state budget. Submit your application and documents to the tax office.
Step 5
Draw up an act of mutual settlements with the tax office, which reflects the overpayment. The tax authorities will make notes on the personal account card.
Step 6
Tax office must send you a credit or denial notice within ten business days. If you received a refusal to inspect, draw up the reconciliation report again, then write a new application asking for the offset of the overpayment. When you get a positive decision from the tax authorities, make a credit. On the Tax and Fees account (68) put a debit, for income tax (account 68 VAT subaccount) - credit.
Step 7
If you have debts in taxes, penalties, fines, then the tax inspectorate has the right to independently accept the overpayment of income tax for offset. Tax authorities must send a notice within five days of the decision on the offset. After receiving the notification, make the necessary accounting entries.
