Overpaid taxes can be returned in accordance with Articles No. 78 and No. 79 of the Tax Code of the Russian Federation. To do this, you need to contact the territorial Office of the Federal Tax Inspectorate with an application and a package of documents confirming the overpayment of VAT.
It is necessary
- - application;
- - declaration;
- - reporting financial documents;
- - payment documents;
- - accounting documents.
Instructions
Step 1
An overpayment of value added tax may occur due to the carelessness of the accountant making the calculations, due to mistakes made in documents when filling out invoices or advance invoices, as well as for other reasons related to incorrect transfers. Regardless of the reason, you have the right to submit documents to the territorial Federal Tax Inspectorate and receive the entire overpaid amount to the organization's account or leave it against tax credits for another period.
Step 2
To return the overpaid amount of taxes, contact the tax office with a statement at the end of the estimated period of tax deductions.
Step 3
In addition to the application, you must fill out a tax return of the unified form 3-NDFL, present a sales or service register, commodity invoices, advance invoices, payment documents for all taxes listed in the treasury.
Step 4
Be prepared for the fact that before the tax office makes a decision on the return or crediting of the overpaid value-added tax to another period, an on-site or desk audit will be carried out at your company. Prepare all the documents, sort them, put the accounts in full order.
Step 5
A positive or negative decision on VAT refund is made within 10 calendar days from the date of your appeal to the territorial body of the Federal Tax Service with all financial reporting documents.
Step 6
The terms for refunding overpaid VAT in cash must not exceed 30 days from the date of a positive decision by the territorial body of the Federal Tax Inspectorate. The VAT refund for crediting for another billing period is made immediately after the decision is made, sent to you electronically or using the services of the Russian post.
