In accordance with the current legislation, citizens of the Russian Federation have the right to a refund of incorrectly paid customs duties, taxes and advance payments. This requires the execution of some documents.
It is necessary
- - documents on the calculation and (or) collection of customs payments;
- - certificate of registration with the tax authority;
- - documents proving the identity of an individual;
- - sample signature of an individual.
Instructions
Step 1
Study the order of the State Customs Committee of the Russian Federation of May 25, 2004 No. 607, which describes in detail the procedure for the return (offset) of customs duties, advance payments and taxes. According to him, at the customs point you need to submit, first of all, a payment document, which is a confirmation of the receipt of funds at the cash desk of the customs authority.
Step 2
Prepare the documents that served as the basis for spending the advance payments, or the papers on the basis of which the calculation and (or) collection of customs payments took place. In addition, it is necessary to provide confirmation on paper of the fact of excessive collection or excessive payment of customs payments, or confirmation that one of the cases that has occurred, which is described in paragraph 1 of Art. 356 of the Customs Code of the Russian Federation (excluding cases of refund of advance payments).
Step 3
Issue a certificate of registration with the tax authority (for individuals and legal entities registered as individual entrepreneurs), state registration certificate of a legal entity or individual as an individual entrepreneur. In addition, documents are required that prove the identity of an individual, including persons registered as an individual entrepreneur.
Step 4
Submit documents confirming the authority of the person who signed the application for the offset (return) of funds. Attach to it a sample of the signature of this person, certified in the prescribed manner.
Step 5
Go through the processing of all other documents that, in accordance with the order of the State Customs Committee of the Russian Federation of May 25, 2004, No. 607, can be submitted by the person who made the advance payments, or by the payer of taxes and customs duties in order to confirm the validity of the refund.
