In the process of carrying out their activities, company leaders may face a situation where tax inspectors withhold more tax than necessary. In this case, the payer has the right to demand from the FTS the return of the excessively collected amount. In accordance with article 79 of the Tax Code of the Russian Federation, a person has the right to demand interest accrued on this amount. However, the inspectors are in no hurry to list them. What to do in this case?
Instructions
Step 1
First of all, you should inquire about the excessively collected tax amount. According to article 79 of the Tax Code of the Russian Federation, the tax inspectorate, after establishing this fact, must inform you about it within 10 days. But here some clarity should be made, only a higher authority, for example, a court, can detect the fact of an excessively collected amount.
Step 2
The tax office can enforce the taxpayer to pay the tax. To do this, a request is sent to the company, which indicates the amount of arrears, the name of the tax and the details for which the amount should be transferred. Also in the letter you can see the due date. In some cases, the tax office sends a collection order to the bank where the organization's current account is opened.
Step 3
To return the collected amounts, you must send an application for a refund to the inspection address. This must be done within a month after the fact of the error is revealed. A document is drawn up on the company's letterhead, it is written in the name of the head of your tax office.
Step 4
After submitting the application, the tax office must list all the amounts due to you, that is, the collected tax and penalties. If you received only tax, go to court (this can be done within three years after the fact of non-payment of interest is discovered, that is, from the date of receipt of the statement from the current account).
