The following values of reason articles are allowed:
- Art. 78 - for offsetting excess funds for insurance premiums, fees, penalties, fines.
- Art. 79 - to set off excessively withheld (collected) amounts in favor of the Federal Tax Service.
- Art. 176 - for disposal of VAT overpayment.
- Art. 203 - to offset excess excises.
- Art. 333.40 - for the return of overpayments on state fees.
- We fill in the tax period, OKTMO and KBK.
For the tax period, we set the value of the settlement (reporting) period established for a specific tax, fee. The field contains 8 cells, the first two of which have a letter designation: "MS" - month, "Q" - quarter, "PL" - half a year, "GD" - year. In the remaining cells, indicate the numerical indicator of the billing period. For example, September 2017 is "MS.09.2017".
Appendix no. 8
Attention
When sending an electronic version of the appeal, do not forget to sign it with an enhanced electronic signature. A decision on a written appeal must be made no later than 10 days from the date of receipt. The result of the review must be reported to the tax authorities in writing.
During the review period, representatives of the Federal Tax Service will request a reconciliation of taxes and fees. Sample application for offsetting overpaid tax Form a document on offset in a unified form KND 1150057.
Please note that individual entrepreneurs and organizations fill out only the first page of the document, the second part is provided for applications from individuals who are not individual entrepreneurs.
Statements
According to paragraph 6 of Article 78 of the Tax Code of the Russian Federation, the return to the taxpayer of the amount of overpaid tax, in the event that he has arrears in other taxes, penalties, and fines, is made only after offsetting the amount of overpaid tax to pay off the arrears. You can download a sample application for a tax refund in 2018 by clicking this button: You can download an application form for a tax refund in 2018 by clicking this button: Place and methods of filing an application and the deadline for tax refunds in 2018 Based on paragraph
6 and 7 st. 78
Important
Tax Code of the Russian Federation, you can apply for a refund within three years from the date of payment of the excess amount of tax. The application must be submitted to the Federal Tax Service in one of the following ways:
- on the paper;
- in electronic form (with an enhanced qualified signature via telecommunication channels according to the approved format).
In conclusion, we add that the tax service, on the basis of paragraph.
6 art.
Application for refund of overpaid tax
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How to prepare and submit an application for offsetting overpayment of taxes
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Sample application for tax refund
KND form 1150057 Download Let's consider how to fill out the form correctly, using a specific example: Vesna LLC, when transferring insurance premiums for September 2017, made an error on 10/10/2017: a payment for compulsory health insurance was sent to pension insurance in the amount of 150,000 rubles. The accountant proceeded to fill out an application for offsetting the resulting overpayment under the OPT against the debt under the MHI:
- We fill in the TIN, KPP and the full name of the organization.
We indicate the application number and the code of the territorial office of the tax office to which the appeal is submitted. If the application is made by an individual entrepreneur, his last name, first name and patronymic (if any) should be indicated. We put dashes in empty cells.
- We indicate the number of the article of the Tax Code of the Russian Federation, which is the basis for a written application for offset, and the amount of the overpayment in figures.
You can dispose of the resulting overpayment in the following areas:
- set off excess funds against future payments for this type of tax/duty;
- return to the taxpayer's current account;
- set off the overpayment against debts on other tax liabilities;
- pay for existing fines, penalties and arrears.
Such norms are established in Article 78 of the Tax Code and apply to all tax liabilities established in Russia, including advance payments and state duties. Taxpayers should be aware that only in the absence of debts on other taxes and fees is it possible to offset the overpayment of taxes, the application will be satisfied.
home » Applications » Sample application for refund of overpayment of taxes If you need to return overpaid tax, you should fill out an application in the prescribed form and submit it to the Federal Tax Service. You can get a refund for any type of tax. The application, relevant for 2017, was approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8 /
This application can be used by both individuals and organizations. Download form 2017: The form is presented in three sheets.
Info
Below are examples of filling out a typical application for the return of the amount of overpaid personal income tax and VAT. A detailed procedure for filling out and submitting a document to the Federal Tax Service is discussed in this article.
Return of personal income tax Form of filling out an application for the return of an overpayment of personal income tax: Page 1: Page 2: Page 3: Download the completed sample application for income tax refund - link.
Application Appendix 8 Order of the Federal Tax Service of Russia dated February 14, 2018, 7 8 9 10
It is also permissible to indicate a specific date of payment or declaration without a letter designation - “10/10/2017”. In our example, the reporting period for insurance premiums is the third quarter of 2017 - “Q.03.2017”.
We indicate the CBC on the basis of the Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. You can see OKTMO and KBK in the payment order for the transfer of tax liability. We prescribe the code of the tax authority in which the overpayment is listed.
- We indicate the code that indicates the decision of the taxpayer on how to dispose of the money overpaid to the budget. For offset against other payments, enter "1", against future periods - "2". Now write down the tax period, OKTMO and CCC of the tax for which you plan to transfer the overpayment.
How and when to submit a new tax overpayment offset application form You can dispose of a tax overpayment no later than three years from the date of its formation, in accordance with Article 78 of the Tax Code of the Russian Federation. There are three ways for taxpayers to submit an application for crediting the amount of overpaid tax:
- The head of an organization, an individual entrepreneur or an individual, or their legal representatives (on the basis of a power of attorney) can personally apply to the territorial office of the tax inspectorate.
- Send the completed document by mail.
In this case, send by registered mail with a return notice and a list of attached documents.
- Organize sending electronically through secure communication channels that are used to send reports.
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The legislation requires taxpayers, if they have tax bases, to determine and transfer mandatory payments to the budget. Sometimes, for a variety of reasons, the fulfillment of this obligation can lead to an overpayment. To resolve this issue with the IFTS, a business entity can apply for a credit for the amount of overpaid tax.
The fact that a company or individual entrepreneur has arisen, they can find out either on their own, or they must be informed about this by the tax authorities.
In the latter case, a period is set within which the inspector of this control body must report this - 10 days from the discovery of such a fact.
At the same time, he can use a phone call for this, send a letter by postal service or through the system.
If the inspector called, the person in charge of the enterprise must take all measures so that later he has evidence - ask who is calling, what tax the overpayment occurred and in what amount.
It also happens that the inspector himself is not sure that this amount of excess tax is an overpayment, so he may be asked to provide a number of additional documents.
In practice, very often employees of the IFTS do not pay attention to their obligation to inform the organization about such situations, as this will lead to an outflow of money from the budget, which is contrary to their tasks.
You can also find out about the tax overpayment that has arisen if you have a qualified electronic signature using the taxpayer's office on the tax website. However, it must be remembered that this service will warn you of any tax overpayment, not taking into account that the tax liability is accrued once a year, and advance payments are transferred quarterly, monthly.
You can also find out about the excessively transferred amount of tax that has arisen by filling out a declaration for the total for the year. Special sections are designed to fill in both the tax amounts for the year and the quarterly (monthly) payments made.
When drawing up the declaration, it can be revealed that an overpayment of taxes has occurred (the tax receivable column will be filled in). The situation is the same with the situation when a clarifying declaration is submitted, which leads to a reduction in the amount of tax.
Attention! Most often, overpayments occur when tax is paid to the budget due to the fact that details are incorrectly indicated in payment documents. You can find out about this if you periodically request reconciliations and certificates on mutual tax settlements in the tax acts.
In which case can you make an offset
It is possible to offset overpaid taxes when both the IFTS and the taxpayer themselves are aware of the current situation. If the inspector was the first to reveal this, then he sends a notice to the company and asks to make a decision on the return or offset. This choice must be made by the taxpayer.
However, if the company has any arrears, then it will not be able to refund the overpayment of tax. In this case, the inspector independently, without the consent of the organization, will make an offset.
The legislation provides only for his obligation to notify the company of the set-off. It may happen that the arrears are less than the overpayments. Then a set-off is made for a part of the arrears, and a notice is sent to the business entity about the need to make a decision regarding the overpaid amount of tax.
Below is the BCC code for which there is an overpayment.
The last field here is the code of the Federal Tax Service, in which the subject has an overpayment.
- "1" - if the amount is planned to be used as repayment of the existing debt;
- "2" - to repay future payments.
After that comes the second block, which indicates information about what exactly the overpayment is directed to:
- Period code - it is indicated for which period the overpayment is transferred, after that it is coded similarly to the previous one;
- OKTMO code - the corresponding code is entered;
- KBK code - payment code to which the overpayment is transferred. It may be the same as the previous one (if the overpayment is sent against a future payment), or different if another tax debt is paid off at its expense. It is necessary to remember the rule that the offset is performed only within one level of the budget.
The tax authority code is filled in only when the overpayment is transferred to the repayment of the existing debt.
Lastly, columns are filled in indicating the number of sheets in the application and the number of sheets with applications.
The lower part of the application is divided into two columns, only the left one needs to be filled in here. Here you need to put down the code of the person who submits the application, his full name, phone number, date and signature.
The lower columns are filled in only if the document is submitted by proxy - its details are entered here. The power of attorney itself is attached to the application, and in the appropriate field the number of documents attached to the form is entered.
How long will the billing take?
To apply for an overdue tax credit, you must submit an application. The tax authorities consider it within 10 days, after which they are given another 5 days to report on the decision.
If an organization wants to use the overpayment of one tax against arrears in another, it is not necessary to fill out an application. The inspector will do this on his own without the consent of the taxpayer within 10 days from the fact of the discovery of an overpayment or the signing of a tax reconciliation act.
Attention! If the amount of the overpayment is greater than the amount of the underpaid tax, then the remaining part can be used to pay off future payments or file.
The Federal Tax Service again has 10 days to consider it, after which they must return the balance of funds to the current account within 1 month from the date of submission of the document.
In which unified forms of obsolete appeals were presented. The need for changes was due to the reformation in terms of insurance coverage, namely the transfer of administration rights for insurance premiums to the Federal Tax Service.
You can dispose of the resulting overpayment in the following areas:
- set off excess funds against future payments for this type of tax/duty;
- return to the taxpayer's current account;
- set off the overpayment against debts on other tax liabilities;
- pay for existing fines, penalties and arrears.
Such norms are established in Article 78 of the Tax Code and apply to all tax liabilities established in Russia, including advance payments and state duties. Taxpayers should be aware that only in the absence of debts on other taxes and fees is it possible to offset the overpayment of taxes, the application will be satisfied.
How and When to File a New Tax Overpayment Claim Form
You can dispose of a tax overpayment no later than three years from the moment of its formation, in accordance with Article 78 of the Tax Code of the Russian Federation. There are three ways for taxpayers to submit an application for crediting the amount of overpaid tax:
- The head of an organization, an individual entrepreneur or an individual, or their legal representatives (on the basis of a power of attorney) can personally apply to the territorial office of the tax inspectorate.
- Send the completed document by mail. In this case, send by registered mail with a return notice and a list of attached documents.
- Organize sending electronically through secure communication channels that are used to send reports. When sending an electronic version of the appeal, do not forget to sign it with an enhanced electronic signature.
A decision on a written appeal must be made no later than 10 days from the date of receipt. The result of the review must be reported to the tax authorities in writing. During the consideration period, representatives of the Federal Tax Service will request a reconciliation of taxes and fees.
Sample application letter for overpaid tax
Form a document on offset in the unified KND 1150057 form. Please note that individual entrepreneurs and organizations fill out only the first page of the document, the second part is provided for applications from individuals who are not individual entrepreneurs.
Form KND 1150057
Let's consider how to fill out the form correctly, using a specific example: Vesna LLC, when transferring insurance premiums for September 2017, made an error on 10/10/2017: the payment for compulsory health insurance was sent to pension insurance in the amount of 150,000 rubles. The accountant proceeded to fill out an application for offsetting the resulting overpayment under the OPT against the debt under the MHI:
- We fill in the TIN, KPP and the full name of the organization. We indicate the application number and the code of the territorial office of the tax office to which the appeal is submitted. If the application is made by an individual entrepreneur, his last name, first name and patronymic (if any) should be indicated. We put dashes in empty cells.
- We indicate the number of the article of the Tax Code of the Russian Federation, which is the basis for a written application for offset, and the amount of the overpayment in figures. The following values of reason articles are allowed:
- Art. 78 - to offset excess funds for insurance premiums, fees, penalties, fines.
- Art. 79 - to set off excessively withheld (collected) amounts in favor of the Federal Tax Service.
- Art. 176 - for disposal of VAT overpayments.
- Art. 203 - to offset excess excises.
- Art. 333.40 - for the return of overpayments on state fees.
- We fill in the tax period, OKTMO and KBK.
For the tax period, we set the value of the settlement (reporting) period established for a specific tax, fee. The field contains 8 cells, the first two of which have a letter designation: "MS" - month, "Q" - quarter, "PL" - half a year, "GD" - year. In the remaining cells, indicate the numerical indicator of the billing period. For example, September 2017 is "MS.09.2017". It is also acceptable to indicate a specific date of payment or declaration without a letter designation - “10/10/2017”. In our example, the reporting period for insurance premiums is the third quarter of 2017 - “Q.03.2017”.
We indicate the CBC on the basis of the Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. You can see OKTMO and KBK in the payment order for the transfer of tax liabilities.
We prescribe the code of the tax authority in which the overpayment is listed.
- We indicate the code that indicates the taxpayer's decision on how to dispose of the money overpaid to the budget. To offset against other payments, enter "1", against future periods - "2". Now write down the tax period, OKTMO and CCC of the tax for which you plan to transfer the overpayment. We prescribe the code of the tax authority in which the debt is registered.
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