Application for refund of overpaid tax amount, return procedure and terms

Today we have to find out what the statement about the return of the overpaid tax amount is. What should every conscientious taxpayer know about this document (and the process of writing it)? What features of the procedure are recommended to pay attention? The answers to all these questions will be given below. Understand how to return an extra tax is not very difficult.

Grounds

So, first of all it is necessary to understand when a citizen or an organization can apply to the tax service with a statement of the established pattern. Not every person has such an opportunity.

So, an application for the return of an overpaid tax amount can be filed if:

• The citizen initially transferred to the tax authorities more money than is required;
• Advance payments exceeded the amount of the tax due;
• An updated declaration was filed;
• When VAT is refunded.

In practice, the first variant of the development of events is most often encountered. Regardless of the reason for the appeal, the citizen will have to act in a specific way. What is it about?

Order of treatment

What is the procedure for returning an overpaid tax amount? This procedure, as already mentioned, is not the most difficult. It does not require serious paperwork from the applicant.

In order to get back the money paid in excess of the amount actually needed, it is required:

1. Prepare all the necessary documents for the case. Their list will be offered further.
2. Write a statement of the established form for a refund.
3. Submit a request to the tax service at the place of registration / registration. Attach a prepared package of papers to it.
4. Wait for a response from the tax authorities. If the answer is positive, you can expect to transfer money / money to the account of the citizen / organization.

No more manipulation is required. In fact, everything is much easier than it seems.

About the timeline

Now a little about when exactly a person can apply to the tax with the appropriate request. Are there any restrictions on this?

Yes. The fact is that a citizen has the right to return the amount of overpaid tax (Article 78 of CC, paragraph 7) within three years from the date of the formation of surplus. For a longer period of time, money is not returned under any circumstances.

And how long does it take to realize the idea? How long will the application be considered by the tax authorities?

To date, the repayment period for overpaid tax is 30 days. Throughout the month from the date of submission of the request of the established sample, the tax service will consider it. But when exactly money will be transferred to the account of the taxpayer, the said service informs.

Tax action

How to act to tax authorities upon receipt of an application for a refund for paid taxes? Everything is very simple. It is enough to review the submitted application and respond to it within a certain time from the date of receipt. The reply must include the date when the money will be transferred to the applicant in the account.

If to more precisely describe the actions of tax authorities, the following situation will turn out:

1. A direct decision on the return of money for an overpaid tax is given only 10 days. The Tax Service should carefully examine all the papers and prepare a response about the acceptance of the application or its rejection.
2. Until the end of the allotted month, transfer the assignment to the territorial body of the Treasury. This operation is necessary if the solution is positive.
3. The tax authorities must notify the taxpayer of their response within 5 days from the date of its adoption.

It follows that notices from the tax authorities are recommended to wait a maximum of 15 days from the day when an application was submitted for the return of the overpaid tax amount.

Documentation

What documents can come in handy for the implementation of the idea? They, as already noted, are not very numerous.

The citizen will have to prepare the following package of papers:

• identification;
• INN;
• statement;
• Documents indicating the payment of tax in various amounts;
• An updated declaration (if any);
• Account details, to which to transfer money with a positive decision.

On this you can finish the list of everything you need. What else should each taxpayer know?

Debt and return

For example, the fact that not always the citizen is returned the entire amount paid in excess of the tax. There are exceptions.

Which ones? If the application for the return of overpaid tax amount was filed by a person with debts under any other taxes and penalties, all the money will not be returned. The tax authorities will transfer to the account of the citizen only the amount that is taken into account after deduction of the debt.

In other cases, money is transferred in full. The exception is cases of delayed payment by tax authorities. The fact is that if there is a violation of the time limits for the transfer of funds, a fine is imposed on an application for the return of an extra tax for each day of delay. Accordingly, the longer the tax authorities delay payments, the more money they will have to pay.

Sample

What does the application for the return of overpaid tax amount look like? It can be said with certainty that this document is submitted only in writing. Either written by hand, or printed on a PC.

But the exact text has no instructions. The application is processed according to the general rules for writing business papers. The main text can be written in free form, but it must contain all information about the requirement.

Thus, the application might look something like this:

"I, (data on the citizen), ask me to return to me the amounts paid over the tax (name of payment and the amount of overpayment) and transfer them to the account (details).

That's all. After filing such a paper, a case will be considered to return the amount of the overpaid tax recovered. It remains only to wait. In the absence of debts to the state, a citizen will receive back money about a month after the date of treatment.