If the taxpayer discovers the fact of overpayment for any tax, he has the right to submit an application to the tax authority with the requirement to offset this amount against payment of another tax or transfer it to the current account of the enterprise. The tax offset procedure takes place only between charges to the budget of the same type.
Instructions
Step 1
Submit a revised tax return to the tax authority if the accountant discovers an incorrect tax amount. In addition, an overpayment can be detected by tax inspectorates during a cameral or field audit of the declaration. In this case, according to clause 7 of Art. 78 of the Tax Code of the Russian Federation, the inspectorate is obliged to inform the taxpayer in writing about the tax overpayment.
Step 2
Overpayment can also be confirmed by conducting a reconciliation act according to clause 3 of article 78 of the Tax Code of the Russian Federation, the form of which is unified and approved by law. When submitting such a document, certified by a tax inspector, an updated declaration is not required to be drawn up. Also, the fact of overpayment of tax can be confirmed by a court decision.
Step 3
Decide on the distribution of the tax overpayment amount. This amount can be spent on paying off the existing penalties, arrears and fines. In this case, the overpayment is counted only against taxes or penalties for taxes of the same type. In other words, for example, VAT, income tax related to federal taxes, can be used to pay off another federal tax. In addition, the overpayment can be set off against future payments or returned to the settlement account of the company.
Step 4
Write to the tax authority an application for offsetting the overpayment of tax in two copies. Indicate the amount of the overpayment, the document with which it is confirmed, and the tax where it originated. Note your requirements regarding the distribution of the resulting overpayment.
Step 5
Submit your completed application to the tax office. If handing over in person, check that the inspector has stamped both copies with the date of receipt of the document.
Step 6
You can also send an application by mail with a list of attachments. According to paragraphs 4 and 8 of Art. 78 of the Tax Code of the Russian Federation, the decision to approve the offset for overpayment is made by the tax service within 10 working days. In accordance with paragraph 6 of Art. 78 of the Tax Code of the Russian Federation, the amount of the overpayment must be accrued to the taxpayer no later than one month after the date of submission of the application. In case of violation of the terms, the company on the basis of paragraph 10 of Art. 78 of the Tax Code of the Russian Federation has the right to charge the penalties of the tax inspection.
