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 may lead to an overpayment. To resolve this issue with the Federal Tax Service, a business entity can submit an application for a credit for the amount of overpaid tax.
They can find out that a company or individual entrepreneur has a problem either on their own, or the tax authorities must inform them about it.
In the latter case, a period is established within which the inspector of this control body must report this - 10 days from the discovery of such a fact.
In this case, he can use a phone call, send a letter by postal service or through the system.
If the inspector calls, the person in charge at the enterprise must take all measures so that later he has evidence - ask who is calling, what tax was overpaid 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 ask for a number of additional documents.
In practice, very often employees of the Federal Tax Service 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 the tasks they face.
You can also find out about any tax overpayment if you have a qualified electronic signature using the taxpayer’s account on the tax office website. However, we must remember that this service will warn you about any overpayment of tax, not taking into account that the tax liability is calculated once a year, and advance payments are transferred quarterly, monthly.
You can also find out about the amount of tax transferred in excess by filling out a declaration for the year. Special sections are intended for filling in both tax amounts for the year and quarterly (monthly) payments made.
When drawing up a declaration, you can identify that there has been an overpayment of taxes (the tax to be refunded column will be filled in). The situation is the same when a clarifying declaration is filed, which leads to a reduction in the tax amount.
Attention! Most often, overpayments occur when taxes are paid to the budget due to the fact that the details in the payment documents are incorrectly indicated. You can find out about this if you periodically request reconciliations and certificates of mutual settlements for taxes from the tax office.
In what case can you make an offset?
It is possible to offset overpaid taxes when both the Federal Tax Service and the taxpayer themselves are aware of the current situation. If the inspector was the first to discover this, he sends a notice to the company and asks him to make a decision on return or credit. This choice must be made by the taxpayer.
However, if the company has any arrears, then it will not be able to refund the overpaid tax. In this case, the inspector will independently, without the consent of the organization, carry out the offset.
The legislation provides only for his obligation to notify the company about the offset. A situation may arise that the arrears are less than the overpayments. Then a credit is applied to 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.
The KBK code for which there is an overpayment is written below.
The last field here is the Federal Tax Service code, in which the subject’s overpayment is listed.
- “1” – if the amount is planned to be used as repayment of existing debt;
- “2” – to pay off future payments.
After this comes the second block, which contains information about what exactly the overpayment is being directed to:
- Period code - indicates for which period the overpayment is transferred, then it is coded similarly to the previous one;
- OKTMO code - the corresponding code is entered;
- KBK code is the payment code to which the overpayment is transferred. It may be the same as the previous one (if the overpayment is sent towards a future payment), or different if the debt on another tax is paid off at its expense. It is necessary to remember the rule that offset is performed only within one budget level.
The tax authority code is filled in only when the overpayment is transferred to pay off an existing debt.
Lastly, the columns indicating the number of sheets in the application and the number of sheets with attachments are filled in.
The lower part of the application is divided into two columns; only the left one needs to be filled out. Here you need to enter the code of the person who is submitting the application, his full name, phone number, date and signature.
The lower columns are filled in only when 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 it take for the credit to be processed?
To receive a credit for the overpaid tax, you need to fill out an application. The tax office reviews it within 10 days, after which they are given another 5 days to report the decision.
If an organization wants to use an overpayment on one tax to offset the arrears on another, there is no need to fill out an application. The inspector will do this independently without the consent of the taxpayer within 10 days from the fact of discovering an overpayment or signing a tax reconciliation report.
Attention! If the amount of the overpayment is greater than the amount of underpaid tax, then the remaining portion can be used to pay off future payments or filed.
To consider it, the Federal Tax Service again has 10 days, after which they must return the remaining funds to the current account within 1 month from the date of submission of the document.
Excessively paid funds for various taxes and fees (VAT, profit, insurance premiums) are returned or taken into account as future payments by submitting a corresponding application to the territorial Federal Tax Service (Clause 5, Clause 1, Article 21 of the Tax Code of the Russian Federation). If an error is discovered at the end of the year when compiling the annual balance sheet of a budgetary institution, the accountant should not be upset, the situation can be corrected.
What to do with overpayment
In the tax refund or offset procedure, there are two options for the development of events:
- When should an overpayment be retained? If there are current penalties and fines or arrears for this group of taxes, a reconciliation with the tax authority is authorized for the current date (clause 5 of Article 78 of the Tax Code of the Russian Federation). Based on the results, a settlement will be made. No additional contact with the tax authorities is required; it is enough to provide a letter requesting a reconciliation. If after offset there is an overpayment left, submit an application for a refund. If a specialist from the Federal Tax Service discovers an overpayment that has occurred at an institution and the enterprise has accrued arrears of the same tax level or penalties, then the inspector has the right to independently make a decision on offset (Clause 5 of Article 78 of the Tax Code of the Russian Federation).
- If the company does not have any unpaid penalties, arrears or penalties, then an application for tax credit for 2020 is filled out in Excel format, which is submitted to the Federal Tax Service, or repayment is made against future tax payments or fines (clause 4 of Article 78 of the Tax Code of the Russian Federation).
Territorial Federal Tax Service Inspectors allow up to 10 days inclusive to make a decision, and another 5 days to notify about the decision made (recount or refusal). The Federal Tax Service specialists must pay the confirmed amount, or rather, transfer funds to the current account, within 30 days from the date of registration of the application documents.
If tax authorities require a desk audit to carry out offsets or refund procedures, review of the submitted documentation will take up to three months.
Tax authorities accept documents for refund or credit of money within three years from the date on which the excessive transfer was made (clauses 2, 7 of Article 78 of the Tax Code of the Russian Federation).
Where to submit documents for offset of overpayment
All applications are sent to the territorial offices of the Federal Tax Service of Russia personally by the applicant - the head or his direct representative, acting by proxy.
If a budget organization has a personal account on the official website of the Federal Tax Service or provides periodic reporting in electronic form, it is possible to generate an electronic appeal. The money will be sent to a current account, which is registered in the Unified State Register of Legal Entities.
As for specialized accounting systems for electronic document management, based on Order of the Federal Tax Service of Russia dated May 23, 2017 No. ММВ-7-8/478@, it is allowed to submit applications and appeals from institutions through electronic reporting services. Responsible specialists and accountants have the opportunity to create and send an application in an online resource, signing it with an enhanced qualified digital signature, without leaving their office.
Elena Lefterova, Outsource Bureau Lefterova:
It is, of course, more profitable to return the overpayment. Working capital never hurts. But this can be done if the company does not have any debts on other payments to the budget. There are only two recommendations:
- when submitting an application, a desk audit immediately begins for the tax for which you are asking for a refund, so you must be sure that everything is in order in the reporting;
- Before applying for a refund, take a statement of settlements with the budget, make sure there are no debts.
Today there are no difficulties in returning the overpayment. During a desk audit, the tax office does not touch other aspects of your activity, except those mentioned above. If everything is OK, the money is returned within 10 days. Moreover, if you made a mistake in the amount of the overpayment, the tax office will calculate it and return as much as it should.
Mandatory requirements for the form and content of the application
Since March 31, 2017 (Order No. ММВ-7-8/182@ dated February 14, 2017), there have been significant changes to the formal plan in the forms for credit or return. The main news was the addition of insurance contributions to extra-budgetary funds to the main group of taxes subject to refund and offset.
Legislators have developed a unified application form for the offset of tax overpayments and for a refund:
- return of funds - KND form 1150058;
- offset of overpaid amounts - KND form 1150057.
There is an application form for offset of overpayment of taxes and for refund both on the official website of the Federal Tax Service and on our portal.
Each document must have the signature of the head of the institution and a seal.
A number of local Federal Tax Service Inspectors of Russia accept requests in any form. In the letter please indicate:
- addressee of the appeal;
- from whom it is performed;
- what is necessary: to offset or return the overpaid amount;
- exact amount;
- KBK and OKTMO.
Instructions for filling out an application for offset of overpayment
We will show you step by step how to fill out the application form for a refund of overpaid tax. The following information must be reflected in the unified form:
- First, fill out the TIN and KPP;
- Next, you need to give a serial number to the document (accounting is carried out from the beginning of the current year);
- code of the territorial Federal Tax Service to which the application is submitted;
- the full name of the budget organization is given;
- the regulating article of the Tax Code of the Russian Federation is noted - article 78;
- the basis for the offset is an overpayment of tax, an excess of the amount collected or a tax subject to reimbursement;
- the amount of excessively transferred funds in figures;
- The period in which the overpayment of taxes occurred is entered (the instructions on the form indicate the rules for filling out this cell): year (YY), six months (PL), quarter (Q), month (MS);
- BC and OKTMO codes for overpayment are specified (can be found on the official website of the Federal Tax Service);
- indicate the code of the territorial inspection of the Federal Tax Service in which the payment was credited;
- a figure is set corresponding to the further action: either repayment of the arrears (1), or offset as future payments (2);
- BC and OKTMO codes;
- the period in which you are asking to offset the excess tax payment;
- the exact number of sheets of the unified form and the entire package of documents provided is indicated;
- information about the applicant himself, his full name. and telephone number, status in the organization and availability of a power of attorney.
The form is filled out either handwritten in block letters (the characters do not extend beyond the cells) or electronically. Empty cells are either not filled in or are marked with dashes.
The submitted documentation must be accompanied by a document confirming the resulting surplus, certified by the head of the institution or individual entrepreneur.
Legal entities and individual entrepreneurs fill out only the first page of the form. Page 2 is designed specifically for individuals who are not individual entrepreneurs.
If the form is provided by an individual, then he must fill out the TIN on the title page, and on page 3 indicate the current passport data and address of residence.
Is it possible to return tax overpayment?
It is possible to return the excess amount of payments to the tax office, but tax officials do not seek to assist payers in this procedure. Before contacting the Federal Tax Service, you must check whether the organization has any penalties, penalties or arrears by ordering a reconciliation report valid on the date of the overpayment from the territorial inspectorate.
If no penalties are found, you must submit an application for a refund of the amount of overpaid tax. The inspection returns funds within one month from the official date of the application.
State employees display in accounting the following posting: Dt 0 201 11 510 Kt 0 303 00 730 (“Calculations for payments to budgets” (030301730, 030302730, 030305730 - 030313730)).
At the same time, the receipt should be reflected in off-balance sheet account 18 (290).
For non-commercial organizations wiring: Dt 51 Kt 68.
How to apply for a credit or refund of overpaid taxes
The register is submitted in the manner and form approved by Order of the Federal Tax Service of Russia No. ММВ-7-8/182@ dated 02/14/2017.
The accountant chooses one of three existing methods for filing an application for a tax offset or refund:
- personally or through a representative - with the obligatory execution of a power of attorney;
- by post, enclosing in the letter an inventory of the package of documents provided;
- via electronic communication channels, signing the file with an enhanced qualified electronic digital signature.
The application is drawn up in two copies (two forms are needed) - one is submitted to the Federal Tax Service, the other remains with the taxpayer. The printed register is signed by the manager or other responsible person, and the date of compilation is indicated. The application is certified by a seal if the institution uses it.
Have you overpaid taxes (contributions), fines or penalties? To dispose of this amount, you can submit an application for a credit or an application for a refund to the tax office. We asked Federal Tax Service specialist Ekaterina Sergeevna Grigorenko to answer questions related to filling out these forms and to clarify some procedural aspects of offset and return of overpayments.
- Ekaterina Sergeevna, many readers are interested in why the Federal Tax Service promises them that the overpayment will be offset no earlier than in a month, if the Tax Code of the Russian Federation allots 10 days from the date of its submission for consideration of the application?
You see, the period for making a decision on the test and the period for conducting the test are different concepts. Indeed, as a general rule, the tax authority’s decision on an application for a credit for the amount of overpaid tax is made within 10 working days. But this period can be counted both from the date of receipt of the taxpayer’s application, and from the date of signing by the tax authority and this taxpayer of the act of joint reconciliation of the taxes paid by him, if such a joint reconciliation was carried out. That is, the duration of the entire offset process may consist not only of the period allotted for the tax authority to make a decision.
Regarding the timing of the reconciliation, the following must be taken into account. If there are no discrepancies between the taxpayer’s data and the data of the Federal Tax Service, the period for conducting, generating and issuing a settlement reconciliation report should not exceed 10 working days.
And if discrepancies are identified, this period can be extended to 15 working days. Thus, taking into account the reconciliation, the duration of the entire offset process is exactly about a month.
- The organization has overpaid income taxes and debts on insurance premiums. The organization cannot offset the overpayment against their repayment. Will arrears in contributions be an obstacle to the return of tax overpayments?
Indeed, the organization will not be able to carry out such an offset. But you can return the overpayment of income tax by submitting an application. The fact that you have debt on insurance premiums will not affect your tax refund in any way. The Tax Code of the Russian Federation establishes only one restriction. A refund of overpaid tax if there is arrears on other taxes of the same type or arrears on the corresponding penalties and fines is possible only after the tax overpayment is offset against the arrears (debt).
- According to VAT, the organization has an arrear as a taxpayer and an overpayment as a tax agent (by mistake, more was transferred than withheld). The organization wants to offset the overpayment against the arrears. Is such an offset possible?
Tax agents have the same rights as taxpayers. The rules for offsetting amounts of overpaid taxes established in Art. 78 of the Tax Code of the Russian Federation also applies to tax agents. There is no direct prohibition in the legislation to carry out an offset between the amounts of VAT payable by the taxpayer and the tax agent.
The Federal Tax Service did not issue any clarifications about the possibility of such an offset. But an analogy can be drawn with another agency tax - personal income tax. Thus, the Federal Tax Service in Letter No. GD-4-8/2085@ dated 02/06/2017 explained that the transfer to the budget of an amount exceeding the amount of personal income tax actually withheld from the income of individuals is not a payment of personal income tax. And in respect of this erroneously transferred amount, an application for offset may be filed.
Thus, in a situation where the tax agent mistakenly transferred VAT in a larger amount than he withheld, we can say that the overpaid amount is the taxpayer’s own funds. Therefore, I believe that such a test is possible.
This approach is also supported by the courts. Yes, the Tax Code of the Russian Federation distinguishes between the taxpayer’s responsibilities for paying VAT and the tax agent’s responsibilities for withholding and paying VAT. But this does not mean that it is impossible to offset overpaid VAT amounts for the taxpayer and the tax agent.
- How can an organization fill out an application to offset the overpayment of agent VAT against the arrears recorded under VAT as a taxpayer? The application form provides for an indication of the BCC of the overpaid tax and the BCC of the tax for which the arrears are recorded, but in this case the BCC will be the same - 182 103 01000 01 1000 110.
The same legal entity, depending on the responsibilities assigned to it, can simultaneously be both a taxpayer and a tax agent. In this case, the payer opens several cards in the information resource “Settlements with the Budget” (RSB cards) indicating the corresponding value of the payer status and the BCC related to a specific tax or fee.
VAT paid by an organization as a taxpayer and VAT transferred by a tax agent go to the same CBC. And it is precisely this that will need to be indicated in the application for credit. There are no other special features when filling out an application for credit.
- That is, even if the offset application does not indicate the status of a VAT payer, the tax office will understand that the organization wants to offset the overpayment of agency VAT against the arrears of its “own” VAT?
Indication of information such as the status of a VAT payer (tax agent or taxpayer) is not provided in the application for offset. Consequently, when making a decision, the tax authority must proceed from the information it has about the overpayment of agency tax on account of the VAT arrears. In this case, the remaining details must be specified correctly.
- Ekaterina Sergeevna, is the test possible in the opposite situation? Can an organization direct an overpayment of “own” VAT toward future payments of agency VAT paid, say, in connection with the lease of state property or in connection with the purchase of work (services) from a foreign counterparty?
There are two opposing positions regarding the possibility of such an offset. The first does not allow for testing. Since the Tax Code of the Russian Federation does not provide for the taxpayer the possibility of refunding VAT by offsetting against payment of tax amounts transferred for another legal entity as an agent. And for the agent - the opportunity to fulfill the obligation to transfer the withheld tax by offset.
But there is a second position that has found support in the courts. It is based on the fact that the Tax Code of the Russian Federation considers VAT as a tax that is replenished in various ways: payment by the payer and withholding through a tax agent. At the same time, there is no direct rule prohibiting offsets between types of tax revenues. The VAT transferred by the taxpayer and the VAT of the tax agent are the same federal tax. Consequently, the inspectorate’s refusal to offset the tax is unlawful.
Thus, if the tax authority refuses to offset the overpayment of VAT against agency VAT (in connection with the lease of state property or in connection with the purchase of work (services) from a foreign counterparty), the organization will probably be able to challenge such a refusal in court.
- The amount of overpaid tax can, in particular, be offset against debts on fines for tax offenses. At the same time, in paragraph 1 of Art. 78 of the Tax Code of the Russian Federation in relation to fines there is no clause about the presence of an overpayment of tax of the corresponding type. Can an organization use an overpayment of income tax to pay off a fine under Art. 122 of the Tax Code of the Russian Federation on property tax?
The offset of the amounts of overpaid federal taxes and fees, regional and local taxes is carried out for the corresponding types of taxes and fees, as well as penalties accrued for the corresponding taxes and fees. Drawing an analogy with penalties, the tax authority uses the same rule when offsetting penalties related to specific taxes. Although this does not follow from a literal reading of paragraph 1 of Art. 78 Tax Code of the Russian Federation.
Thus, the organization will not be able to use the overpayment of income tax to pay off the fine under Art. 122 of the Tax Code of the Russian Federation on property tax. After all, income tax is federal, and property tax is regional. But for example, a fine under Art. 122 of the Tax Code of the Russian Federation for income tax or any other federal tax can be repaid through overpayment of income tax.
- Is it possible to direct an overpayment of tax (say, VAT) to pay a fine credited to a separate KBK 182 1 16 03010 01 6000 140, for example, accrued under Art. 126 of the Tax Code of the Russian Federation for failure to submit documents to the Federal Tax Service?
The Tax Code of the Russian Federation allows for the possibility of offsetting overpaid tax against a fine (regardless of the specific type of tax offense). However, in practice, offset of tax overpayments is only possible to pay off those fines that can be correlated with specific types of taxes (federal, regional, local). Moreover, as noted above, in compliance with the rule on compliance with the type of tax.
Thus, in offsetting the overpayment of VAT against the payment of a fine under Art. 126 of the Tax Code of the Russian Federation for failure to submit documents will most likely be refused.
- In the application for offset of overpaid tax there is a field “Tax (calculation) period (code)”, where you need to indicate the period of occurrence of the overpayment.
Ekaterina Sergeevna, our readers are interested in how to fill out this field if the overpayment arose on an accrual basis at the end of several tax periods. Is it possible to indicate here the period of occurrence of the first or last overpaid amount or leave this field blank?
An application for a credit or refund of the amount of overpaid tax may be submitted by the taxpayer within 3 years from the date of payment. From the application for offset it should be clear what kind of overpayment the taxpayer wants to use to pay off existing debts or to pay off upcoming payments. For this purpose, the application specifically indicates the tax (calculated) period of occurrence of the overpayment along with the amount and BCC of the overpaid tax.
The offset application form does not provide for the possibility of offsetting the total amount of the overpayment resulting from a cumulative total. And leaving the “Tax (calculation) period (code)” field empty is also not allowed. Obviously, it is impossible to indicate the period for transferring only the first or last overpaid amount, because not only this amount will be taken into account when offset.
Therefore, in the case when a taxpayer wants to offset the amount of overpayments accumulated at the end of several tax periods, he needs to submit several applications for specific amounts and for specific periods. Otherwise, the test will not be possible.
- And if a taxpayer wants to return an overpayment that has accumulated over several tax periods, will he also need to submit several applications for a refund?
Yes that's right. The approach will be similar. A separate application will need to be completed for each period following which the taxpayer wants to return the overpaid amount.
- Ekaterina Sergeevna, let’s say, a simplifier in 2018 first mistakenly transferred the advance payment for the first quarter in a larger amount, and then overpaid the advance payment for the first half of the year. In this case, to return the overpayment, you can fill out one application, indicating in the field “Tax (calculation) period (code)” KV.02.2018? After all, advance payments under the simplified tax system are considered a cumulative total.
No, you can't do that. The established rules apply not only to the offset or refund of overpaid taxes, but also to overpaid advance payments. Therefore, if the overpayment was formed due to excessive transfer of advance payments for several billing periods within 1 year, in order to offset (refund) it is also necessary to submit several applications, correctly indicating the period of occurrence of the overpayment.
- If you cannot leave the “Tax (calculation) period (code)” field blank, how can you fill it out in the application for a refund of the overpaid amount of the fine accrued under Art. 126 of the Tax Code of the Russian Federation? Such penalties are not associated with any tax period.
Indeed, the concept of a tax period is associated specifically with the tax, the deadline for its payment and in relation to fines under Art. 126 of the Tax Code of the Russian Federation, it is not applicable. In addition, determine the specific date of the commission of the offense under Art. 126 of the Tax Code of the Russian Federation is also not possible. I believe that in the application for a refund it would be correct to indicate 00.00.0000 in the “Tax (calculation) period (code)” field.
- The organization wants to offset part of the amount of overpaid income tax against the arrears of VAT. And the remaining part of the overpayment for income tax should be applied to future payments also for VAT. Is it possible to submit one application to offset the overpayment of income tax from KBK to KBK VAT?
In an application for offset, issued for the purpose of repaying arrears through an overpayment, you need to put code 1. And in the case of sending the overpayment towards future payments, code 2. Therefore, in the situation considered, it is necessary to submit two applications with different codes to the tax authority.
- Ekaterina Sergeevna, let’s say the organization nevertheless filed one application for offset with a request to use the overpayment of income tax in an amount exceeding the amount of this arrears to pay off the VAT arrears. Will the tax office carry out such an offset?
The Tax Code of the Russian Federation does not contain a condition that the amount of overpayment must be correlated with the amount of arrears. The taxpayer can independently dispose of the existing overpayment. Therefore, due to a discrepancy between the amounts of overpayment and arrears, there should be no refusal to carry out an offset. Accordingly, as a result of such an offset, the organization will have an overpayment of VAT under the BCC.
If you have overpaid any tax, it can be refunded. Or offset against future payments (subclause 5, clause 1, article 21 of the Tax Code of the Russian Federation). To make such a castling, you will need an application for a tax offset from one BCC to another. A sample of such a document for 2020 with offset rules can be found in our article.
To what payments can overpaid amounts be offset?
First, check whether it is possible to offset an overpayment of one tax against another in your particular case. After all, it is not possible to send the existing overpayment to any KBK. Everything will depend on what exactly you overpaid for. And what taxes are the rest. That is, it is important what mandatory payments your company must pay to the budget.
As a general rule, overpayments can be offset against debt repayment (current or future amounts) within the limits of taxes of one group. Let us recall that there are three types of these: federal group, regional and local (Clause 1, Article 78 of the Tax Code). Both taxpayers and agents fall under this clause (Clause 14, Article 78 of the Tax Code). This means that a normal overpayment can be offset against the tax agent's arrears.
For example, a company, as a tax agent, withheld personal income tax in the amount of 12,000 rubles from the income of its employees. When paying salaries, this amount was withheld, but only 7,000 rubles were transferred to the budget. At the same time, the organization, as a taxpayer, has an overpayment of VAT in the amount of 6,000 rubles. Part of this overpayment (5,000 rubles) can be offset against the tax agent’s personal income tax arrears.
Our table will help you compare the BCCs for which credit is possible in 2020.
Reminder for tax offset in 2020
* Overpayment of taxes can be offset not only against future tax payments, but also against repayment of arrears, transfer of penalties and fines (clause 1 of Article 78 of the Tax Code of the Russian Federation).
How to apply for a credit for overpayment of taxes
If the tax authorities discover an overpayment without your participation, they will independently offset it against the arrears of another tax of the same level, or penalties and fines for it. If there are no debts, then some local tax authorities may automatically count the overpayment against current (future) payments. But according to the established rules, you need to fill out an application for this, a sample of which we have provided for you, so it is better not to be lazy and draw up an “extra piece of paper” (clauses 4 and 5 of Article 78 of the Tax Code of the Russian Federation). This way you can be absolutely sure that you have fulfilled your obligations regarding settlements with the budget.
An application for offset (transfer) of tax from one BCC to another can be submitted to the Federal Tax Service within 3 years from the date of the overpayment (clause 2, 7 of Article 78 of the Tax Code of the Russian Federation). Otherwise, if more years have passed, you can only get your money back through the courts.
And keep in mind: as a general rule, no interest is charged on the amount of overpayment. Therefore, it makes sense to promptly decide the fate of all overpayments that have arisen and manage them with the greatest benefit for the company.
If the tax was not overpaid, but overcollected, then interest must be accrued without fail. The right to receive interest remains with the organization, even if it decided to offset these excess collections against arrears for another tax (clauses 5 and 9 of Article 79 of the Tax Code).
How to fill out an application for offset of overpayment of taxes
The application form for tax offset is given in Appendix No. 9 to the order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/182@. KND - 1150057. Thus, a standard form is filled out. We have provided it for download. You will also find a sample design below.
Please note: The current form is in use as of March 31, 2017. Before this date, a different form was used. Therefore, check the details of the documents you are preparing to fill out.
If you want to pay off the arrears through the offset mechanism, but do not yet know the exact amount, you do not have to fill out a special line in the application to indicate the offset amount. Such explanations, in the interests of quickly repaying debts, were given by officials from the Ministry of Finance in a letter dated September 2, 2011 No. 03-02-07/1-315. In such a situation, as soon as the amount of the debt becomes known, the inspection will direct the required amount from the existing overpayment to pay off the arrears.
As for the general filling procedure, companies and entrepreneurs fill out only the first page. The second is intended for individuals who are not entrepreneurs.
There is no usual procedure for filling out the form. But there are a number of explanations at the end of the form (on the second page). The rest is filled in intuitively. And you can focus on the general rules for filling out similar forms.
What documents should be attached to the application for tax offset in 2020?
Attach documents to the offset application that will show the presence of an overpayment. This may be an erroneous declaration and an explanatory accounting certificate for it; act of reconciliation of calculations with the budget; bank statements.
If the application is submitted on behalf of the company by a person under a power of attorney, a copy of this document is also required.
Application for offset of overpaid tax: sample in 2020
We have provided an example of a completed application for a situation where an organization offsets an overpayment of personal income tax against another federal tax. In this case it is VAT.
Application methods
An application for offset of tax (overpayment) from one BCC to another can be submitted to the Federal Tax Service (paragraph 1, clause 4, article 78 of the Tax Code of the Russian Federation):
- on paper. That is, the manager personally goes to the tax office with a request for an offset. Or his authorized representative. Or it is also possible to send it by mail (by a valuable letter with an inventory of the contents);
- in electronic form (with an enhanced qualified electronic signature using the TKS or through the taxpayer’s personal account).
What to do after submitting an application for credit
After contacting the Federal Tax Service with an application to transfer tax from one KBK to another, a sample of which we have provided, wait for the inspectors’ decision.
Tax authorities have been given 10 working days from the day they received the corresponding application from you (paragraph 2, paragraph 4, article 78 of the Tax Code of the Russian Federation) to make a verdict on the offset.
The Federal Tax Service must inform you of its decision to offset or refuse it within five working days from the date of acceptance of the response (clause 9 of Article 78 of the Tax Code).
What to do if insurance premiums are overpaid to the Federal Tax Service
In the case of insurance premiums, the procedure for resetting amounts is similar to that described above for taxes. And the application form for contributions to the Federal Tax Service is the same (Appendix No. 9 to the order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/182@).
For offset of contributions to funds, see order of the Federal Social Insurance Fund of the Russian Federation dated 02/17/15 No. 49 (form 22 - FSS of the Russian Federation) and resolution of the Board of the Pension Fund of the Russian Federation dated December 22, 2015 No. 511p (form 22-PFR). At the same time, for contributions for injuries to the Social Insurance Fund, take the application form from the Order of the Social Insurance Fund of the Russian Federation dated November 17, 2016 No. 457 (Appendix No. 2). And here you can only count amounts within the fund.