The overpaid amount of taxes shall be refunded or credited to the next payments. The grounds for this are Articles No. 78 and No. 79 of the Tax Code of the Russian Federation and the documentary evidence base that surpluses exist.
It is necessary
- - application;
- - a package of documents for tax refund.
Instructions
Step 1
If you accidentally add an excess amount to your tax bill, contact the tax office of the area where your business is registered. You can apply for a tax refund immediately as soon as you find an overpayment, but the refund will be made only after a full desk or field audit at the end of the reporting tax period.
Step 2
The current tax period for reporting is three months, the total tax period is calculated at the end of the calendar year. The proven amount of the overpayment is subject to return at the end of the total period, therefore the funds will be credited to your account or transferred to the account of the next period no earlier than at the beginning of the next calendar year.
Step 3
Submit an application to the tax office, officially notifying that you plan to issue a refund of the overpaid amount. In addition, you will have to fill out a unified declaration No. 3-NDFL.
Step 4
Submit all documents confirming that there is indeed a tax overpayment. You will need advance and commodity invoices, all incoming and outgoing documents that take into account the sale, advance paid, transport and other expenses, as well as financial checks, which will be a confirmation that all taxes have been paid in excess.
Step 5
The tax authorities will conduct an on-site or cameral audit. Be prepared for this, lace up, number and put all the documents in full order. An audit company, hired by the tax office, will check absolutely everything.
Step 6
30 days after a full check and consideration of your documents, the territorial tax office will make a decision to return the overpaid amounts to your account. If you have expressed a desire to set off the entire amount against the next tax period, you will be issued an advance prepayment.
