As a result of incorrect calculation of value added tax by the taxpayer or tax authorities, as well as the failure to use benefits in the payment of VAT, can lead to an overpayment of tax. If the guilty party is the tax authority, then the amount of VAT is returned to the company's account, otherwise it is necessary to go through the procedure for offsetting the overpayment.
Instructions
Step 1
Submit a corrective declaration to the tax office, in which, according to Art. 176 of the Tax Code of the Russian Federation indicates the amount subject to VAT offset. This document is based on clause 5 of Art. 174 of the Tax Code of the Russian Federation is accepted for consideration for offsetting an overpayment if it is filed no later than the 20th day of the month that follows the past tax period in which the fact of an overpayment of VAT was observed.
Step 2
Conduct a cameral audit in accordance with Art. 88 of the Tax Code of the Russian Federation. The check must be carried out within three months from the date of submission of the revised declaration by the taxpayer. In order to offset VAT, the tax office may require additional documents to prove that the tax has been overpaid. These include a contract for the supply or provision of services, invoices, waybills or waybills. The situation may be such that during the period of the audit, the enterprise may be absent from any activity leading to making a profit. This fact may become the reason for refusal to offset VAT overpayment.
Step 3
The adoption of such a decision can be challenged in court, but it will be much easier to issue a small fictitious transaction for a meager amount. If the documents related to the VAT offset are drawn up in a foreign language, they cannot be accepted by the tax inspectorate. In this regard, translate all accounting documents into Russian. The absence of a purchase and sales ledger can also be a negative factor in deciding whether to offset VAT.
Step 4
Sign the act of conducting a desk audit drawn up by the tax inspectorate. If you have any objections to the drawn up act, then attach a corresponding statement with explanations to it. The entire package of documents on a desk audit is submitted to the head of the tax service for consideration. The decision to offset VAT or refuse it is made on the basis of Article 101 of the Tax Code of the Russian Federation. This process takes 10 business days.
Step 5
Challenge the refusal to offset the VAT overpayment in court if you consider the decision made unreasonable.
