If an error is made in the declaration on the unified social tax, the enterprise may have an overpayment for the unified social tax, which the company can offset against future payments to the budget for federal taxes. Based on article 78 of the Tax Code of the Russian Federation, it is possible to return the overpaid amounts to the current account.
Instructions
Step 1
Submit a corrective declaration in accordance with Form 4-FSS RF for the reporting period or draw up an interim payroll for the month in which an error was made that resulted in an overpayment. Particular attention should be paid to lines 1-8 of table 2 of the 4-FSS report, which reflect the amounts to be reimbursed.
Step 2
Write an explanatory note or provide copies of documents that confirm the validity and correctness of all compulsory social insurance costs and will be fundamental when approving adjustments.
Step 3
Submit to the district tax office a statement drawn up in accordance with the provisions of Article 78 of the Tax Code of the Russian Federation. It must indicate the fact of overpayment of the unified social tax, the amount of the refund and the current account of the enterprise.
Step 4
After that, a reconciliation of settlements with the budget will be carried out, which will confirm the formation of an overpayment for the UST. Remember that the application must be submitted by the taxpayer no later than three years from the date of the overpaid amount.
Step 5
The corresponding amount of the unified social tax overpayment will be credited to your account. It should be noted that if the company has debts for other federal taxes, the tax inspectorate has the full right to recalculate to pay off the arisen debt. The company will receive a written notification about this.
