There are times when we accidentally fail to pay some part of taxes, and the tax office terrorizes for these pennies until it receives the remaining amount for the reporting period. But when we overpay taxes, it is not a fact that they can be returned so easily from budget funds. Tax legislation obliges the taxpayer to return the overpaid funds if he does not have arrears on other taxes.
It is necessary
Application signed by the director and chief accountant, as well as confirmation of the overpayment
Instructions
Step 1
You can return the overpaid tax only if you discovered the fact of the overpayment yourself. Then you need to contact the tax office with an application for a refund of funds that were paid no more than 3 years ago. The refund can be applied to any taxes, including accrued interest, and paid from the budgetary fund to which the excess amount was deposited. The tax inspectorate must return the entire amount within one month from the date the application is accepted for consideration.
Step 2
An application for a refund must contain the following data: the name of the taxpayer, legal address, date of payment, calculations and the total amount, as well as the name of the budgetary organization to which the funds were transferred. A copy of the document confirming the transfer should be attached to the application. This can be a copy of a payment receipt, a payment order accepted by the bank, or a statement from a current account. In addition, you must specify the details of the account to which the money should be returned.
Step 3
At the tax office, when accepting an application, you must be given a copy, where a note will be put on the date of acceptance of the application for consideration and the signature of the receiving official.
Step 4
If the tax inspectorate did not return the surplus in a timely manner, that is, within a month, then the taxpayer is entitled to additional compensation in the form of daily accrued interest.
Step 5
The tax inspectorate has every right to refuse to return the overpaid funds if there is a debt for other taxes.
Step 6
The decision on the accepted application is made within 5 days, about which you will be notified in writing. And if you were denied a refund, then, on the basis of an official notification, you can file a claim with the court to invalidate this decision with the requirement to return the amount. In this case, you must pay a state fee. After the court makes a decision in your favor, the tax office must satisfy the specified requirements within 10 days from the date of entry into force of the court decision.
