As a rule, accountants are well aware of what to do in the event of an underpaid tax and how to solve the problem without incurring penalties. However, few know how to properly return the amount in case of an overpayment. This operation is associated with certain bureaucratic procedures and requires care and time.
Instructions
Step 1
Visit the local tax office where your business is registered. Contact the Taxpayer Relations Department and specify the amount of the tax overpayment. Debt settlement department deals with this issue.
Step 2
Write an application for a refund of the tax overpayment amount. It should be addressed to the head of the district tax office. Indicate in the document the amount of overpayment that you want to return, the data of your company, the BCC tax and the details of the current account to which the required amount will be transferred.
Step 3
Certify the application with the signature of the head and chief accountant of the enterprise, put a stamp. Indicate the outgoing number of the letter and the date of preparation, register it in the outgoing correspondence of the company.
Step 4
Submit an application for a refund of the overpayment within the specified time frame. According to the law, you have the right to contact the tax service with this issue within three years from the date of the overpayment.
Step 5
Wait until your application is reviewed. The decision must be made by the tax inspectorate within a month from the date of submission of the letter. If you get a negative answer, ask for a written explanation. As a rule, a refusal occurs if the company has arrears on other taxes or outstanding penalties that have arisen in previous periods.
Step 6
Find out the amount of tax debts and write an application for its repayment against the overpayment. Receive a written notification about the offset within ten days. After this operation, you can re-write an application for the return of the remaining overpayment amount, if any. It should be noted that if you had a penalty, then it is offset automatically when an overpayment is generated, so there is no need to write an application for this operation.
