Application for crediting amounts to the tax. Application for set-off of overpaid amounts of insurance premiums Application for set-off appendix 9

Application No. 3
to the Order of the Ministry of Health and Social Development of Russia
dated 11.12.2009 No. 979n

Statement
on offsetting the amounts of overpaid insurance premiums, penalties, fines

Payer of insurance premiums

(full name of the organization (separate subdivision), full name individual entrepreneur, natural person)

to pay insurance premiums

in accordance with Article 26 of the Federal Law of July 24, 2009 No. 212-FZ "On insurance premiums, the Fund social insurance Russian Federation, federal fund mandatory health insurance and territorial funds of compulsory medical insurance "requests to offset the amounts of overpaid insurance premiums for compulsory pension insurance, penalties, fines in Pension Fund of the Russian Federation, insurance premiums for compulsory medical insurance, penalties and fines to the Federal Compulsory Medical Insurance Fund, insurance premiums for compulsory medical insurance, penalties, fines to the territorial fund of compulsory medical insurance (cross out as appropriate) against future payments in the following amounts:

To the Pension Fund of the Russian Federation

To the Federal Compulsory Medical Insurance Fund

To the Territorial Compulsory Medical Insurance Fund

Set-off and refund of overpaid taxes

Set-off and refund of overpaid taxes and contributions. New application forms effective March 31, 2017. Set-off and return through the Personal Account on the website of the Federal Tax Service or the program for reporting.

New application forms from March 31, 2017

New application forms for the offset and refund of overpaid taxes and contributions were approved by Order of the Federal Tax Service of Russia dated February 14, 2017 N ММВ-7-8 / Their main difference from the previous ones is that now the new forms allow you to apply not only for the offset and return of overpaid taxes, but also contributions to social funds, which since 2017 has been administered by the Federal Tax Service.

Applying for a credit or refund in person

The procedure for offsetting or returning overpaid or recovered amounts is regulated by Article 78 and Article 79 tax code Russian Federation.

It is more convenient to fill out an application before submission at your workplace, since at the IFTS, having received a form (our IFTS provides such an opportunity), you will have to fill it out using a pre-prepared cheat sheet or by calling an assistant so that he dictates the necessary CSC and, upon return, details jar.

Upon receipt of the application, the IFTS within 10 days decides on the return (offset) of the overpaid (collected) amount of tax or on the refusal to return (offset). Further, within 5 days after the decision is made, the IFTS notifies the taxpayer in writing about decision.

In case of a positive decision to refund the overpaid or collected amount of tax, the refund must be made within one month from the date of filing the application.

Submission of an application through the Personal Account on the website of the Federal Tax Service

This procedure was carried out in March 2016, the situation has not been checked to date, but if you get access to the Personal Account on the website of the Federal Tax Service, check the availability of this service (applying for refunds and refunds of taxes) and, if it is available, you can use it.

The easiest way is to form and submit an application for a refund or offset of an overpaid or collected amount of tax through the Personal Account of an individual entrepreneur or legal entity.

Consider the process of applying for a credit (refund) of an overpaid (recovered) amount of tax using an example Personal account individual entrepreneur.

1. We go to the Personal Account on the main page:

2. In the "My mail" section, select the menu item "Contact tax authority»:

3. Select the menu item "Settlements with a budget":

4. We select the menu item "Statement of offset / return": unfortunately, there is no image, since our individual entrepreneur has been deregistered and this menu item is not active. As a result of pressing the menu item "Application for offset / refund", a list of amounts of overpaid (collected) taxes available for refund (offset) by their types will open.

5. In the window that opens, select the line with the amount available for refund (offset), select the type of application (offset or refund) and form the application itself, choosing the type of tax to offset, or the current account to return. It is possible to return the overpaid amount of tax when submitting an application through the Personal Account only to the current account registered in the USRIP (EGRLE), it can be selected from the list, it cannot be entered manually.

6. To view the sent applications and control the receipt of notifications of the decision made, select the menu item "Received from the tax authority" on the main page of the Personal Account in the "My Mail" section (in the window that opens, under the "Filters" line, select "All"):

Continuation of the previous image:

In our case, two refusals: one - due to exceeding the period from the occurrence of an overpayment to the submission of an application (the allowable period is 3 years), the second - a desk audit is underway.

Submitting an application through the reporting program

The Federal Tax Service of Russia by its Order of May 23, 2017 N MMV-7-8 / “On approval of the recommended formats for submitting an application for the return of the amount of overpaid (collected, reimbursable) tax (fee, insurance premiums, penalties, fines) and an application for offsetting the amount of overpaid (collected, reimbursable) paid (reimbursable) tax (fee, insurance premiums, penalties, fines) in electronic form» provided an opportunity for accounting programs and specialized services that provide online reporting services to organize the transfer of applications for a refund or offset of the amount of overpaid tax of their customers via the Internet.

If you are using a reporting program or a modern accounting software with the ability to submit reports online, look in the lists of generated documents for a corresponding application for a refund or offset of the amount of overpaid tax and submit it to the Federal Tax Service along with other forms of applications, letters and reports from the familiar interface of your program.

vremya-ne-zhdet.ru

Application for a refund of overpaid FSS insurance premiums

Each company periodically faces overpayment of insurance premiums. No company is immune from this. Incorrectly made calculations or failures in the program can become those key points, because of which the company subsequently has to write an application for the return of the amounts of overpaid insurance premiums of the FSS.

You can download a blank form to fill out in the form 23-FSS of the Russian Federation at the link. And this is what the application form looks like:

Features of filling out an application for a refund from the FSS

An example of filling out a return form can be seen in this image:

To return the funds, the company is obliged to prepare a special document, namely, Form 23-FSS of the Russian Federation. This form has its own rules for filling out, which should be followed:

• The absence of blots and even the slightest errors when specifying the details of the organization.
• The OKATO code causes particular confusion. Not everyone understands that the line allocated for this code should be entered. On the this moment it displays the OKTMO code.
• The amount required for a refund must be indicated for its intended purpose, that is, it must be entered in the appropriate cell.
• If it is impossible to submit an application to the fund by the applicant himself, a special section must be filled out for the representative submitting the document in the same document with detailed information about the representative.

The application is made in two copies. One of them is directly transferred to the hands of an off-budget fund specialist, the other is retained by the applicant, thereby becoming its main evidentiary element. It is worth remembering that the first and second documents must be stamped by a fund employee.

Filling out the document begins with the entry of the position of the head of the FSS, as well as his full name. After that, the applicant needs to start writing the application itself. The information they provide must be fully disclosed. That is, in addition to full name the company must indicate its code of subordination and the registration number received from the FSS. After that, the TIN, KPP and coordinates of the location of the enterprise are entered in the document. If its legal address differs from the actual one, then both are indicated.

In conclusion, the document is signed by the head. The form must also contain the signature of the accountant. In a situation where the head performs the functions of an accountant, in the line where the accountant must sign, he must sign again.

What happens to the overpaid amount

You should not think that the overpayment of funds made will continue to hang in the air in the FSS. In fact, if an organization or individual entrepreneur in certain period does not require the return of the surplus, then the FSS employees have the right to distribute these funds as they see fit. If the company has outstanding fines, this amount will be used to pay them off. Otherwise, the overpaid amount will be transferred to the next contributions of the company.

Such overpayments are not always immediately detected, so sometimes companies may later discover large amounts of overpayments. In this situation, payers are not always willing to return the entire amount. If the payer does not need the amount in full, then by law he has the right to partially refund the overpaid amount. For example, he can request to withdraw only a certain percentage of the entire overpaid amount, and use the rest to pay off possible fines and various arrears.

Of course, such operations are possible only on the condition that the overpaid amount has not yet been distributed by the fund's employees. But if the application for the return of the excess funds was received by the fund late and the funds were already distributed by the employees, then the applicant will be able to withdraw only the difference from the amount left after the payment of fines and penalties. If the overpayment was credited to the account as future payments by the company, then it will not be difficult to return it.

When will the overpayment be returned

According to the law, the applicant can return the overpaid funds within a limited period. Its duration is 3 years. After this period, the application submitted for the refund of the overpaid amount will not be satisfied.

In case of timely filing of the application and the facts certifying that the company made overpayments of funds, they the return must be made within a month after the submission of the application. It is worth noting that if excess overpaid funds were discovered during the reconciliation procedure, then their subsequent return period begins its countdown from the date when the reconciliation act was signed.

Sometimes an off-budget fund is not able to pay overpaid funds within the specified time frame. In this case, when submitting an appropriate application, the IP may be required to accrue interest accrued for all days that are overdue after the deadline date when the overpaid funds of the company should have been paid. In case of refusal by representatives of the organization to carry out the interest calculated by the company on the delay in paying the overpaid amount, you should safely go with a statement to the court.

On the offset and refund of excessively collected amounts of taxes

S.V. Razgulin,
Acting State Councilor of the Russian Federation, 3rd class

The taxpayer has the right to a timely offset or refund of overpaid or overcharged amounts of taxes, penalties, fines. The tax authority, for its part, is obliged to make decisions on the return, send appropriate instructions for the return to the Federal Treasury for execution, and also offset overpaid (recovered) amounts.

An interview with an expert is devoted to some issues related to the return of overpaid taxes.

- In what cases can the amount of tax be qualified as excessively collected?

Articles 78 and 79 of the Tax Code of the Russian Federation, respectively, are devoted to excessively paid and excessively collected amounts of tax. The assessment of taxes as overpaid or overcharged is carried out depending on the basis for the fulfillment of the obligation to pay tax, which is subsequently recognized as absent.

- Is it possible to talk about excessive collection if the taxpayer paid the tax on his own?

The method of fulfilling the obligation to pay tax - independently by the taxpayer or through forced collection by the tax authority - has no legal significance.

Moreover, a taxpayer who voluntarily executed the decisions of the tax authorities, as a law-abiding participant in these legal relations, should not be placed in worst conditions in comparison with the subject in respect of which the decisions of the tax authorities are enforced (definition Constitutional Court dated December 27, 2005 No. 503-O).

Excessively collected amounts may be those paid by the taxpayer in pursuance of the documents of the tax authority, including on the basis of an incorrect calculation by the tax authority, an erroneous additional charge of the amount of tax in the budget settlement card.

Assume that a tax audit decision has been made against a taxpayer. And the taxpayer, before the entry into force of the decision, paid the amounts due under the decision and at the same time filed an appeal. In this case, the amounts paid by him can also be recognized as excessively recovered?

Payment of amounts due under a decision made as a result of consideration of materials tax audit, even if it has not entered into force, is considered as a compulsory collection, and not as a voluntary payment. The taxpayer, having executed the decision, wishes, for example, to eliminate the risks interim measures applied to him by the tax authority, obtain a certificate of no debt, etc.

According to paragraph 5 of Article 79 of the Tax Code of the Russian Federation, the amount of overcharged tax is subject to return with interest accrued on it. If, as a result of consideration of the subsequent complaint of the taxpayer, the decision of the inspection is canceled, the taxpayer has the right to claim not only the return of amounts as excessively collected, but also the receipt of interest accrued in accordance with paragraph 5 of Article 79 of the Tax Code of the Russian Federation.

Moreover, when appealing against the decision of the tax authority in judicial order the term for applying for a refund of the amount as overcharged will be calculated not from the date of payment, but from the date of entry into force of the judicial act on this complaint, which confirms the collection of the excess amount of taxes.

It turns out that it is enough to indicate the amount in the document of the tax authority in order for it to be considered excessively collected?

Not really. AT judicial practice an approach has been formed in which any amount paid by the taxpayer at the initiative of the tax authority, even in the absence of a tax audit and (or) a requirement to pay tax (penalties, fines), can be recognized as excessively collected.

Another example. The tax authority recovered the amount reflected by the taxpayer in tax return. But it turned out that the taxpayer himself made a mistake by overestimating the amount of tax. Is the amount of arrears in this situation excessively collected, subject to return with interest under Article 79 of the Tax Code of the Russian Federation?

As mentioned earlier, in order to assess the amount of taxes as overpaid or overcharged, it is necessary to establish whether their calculation is the actions of the taxpayer or the tax authority.

Excessive payment of tax occurs when the taxpayer, when calculating the amount of tax payable to the budget, makes an error in the calculations, for example, due to ignorance tax legislation.

In the event that the disputed amount of tax in the tax return was calculated by the taxpayer independently without the participation of the tax authority, the forced collection of this amount by the tax authority under Article 46 of the Tax Code of the Russian Federation is not a basis for qualifying the said amount as excessively collected.

In the above example, the amount of tax is overpaid and is refundable in accordance with Article 78 of the Tax Code of the Russian Federation, as a general rule, without interest. This position is reflected in the decision of the Presidium of the Supreme Arbitration Court dated April 24, 2012 No. 16551/11 in case No. A41-36076/10.

But when the amount overpaid by the taxpayer is set off by the inspectorate against the arrears recorded in the decision based on the results of the tax audit, which is later declared invalid, then the corresponding amount is qualified as overcharged (Resolution of the Presidium of the Supreme Arbitration Court dated 11.06.2013 No. 17231/12).

- What is the deadline for submitting applications for offsetting (refunding) the overcharged amount of tax?

The decision on the return of excessively collected amounts and interest is made by the tax authority on the basis of the taxpayer's application.

In accordance with Article 79 of the Tax Code of the Russian Federation, a taxpayer may apply for a refund of the amount with an application to the tax authority within one month from the day when the taxpayer became aware of the fact of excessive tax collection from him, or from the date the court decision comes into force.

At the same time, missing the deadline for submitting an application to the inspectorate in practice entails the refusal of the tax authority to refund the amount of overcharged tax.

The deadline for filing an application with the court is three years from the day when the person knew or should have known about the fact of excessive tax collection.

The deadline for applying will be calculated from the earliest of the dates, which confirms that the taxpayer has information about the fact of overpayment. For example, if at first a reconciliation act was received indicating the overpayment, and then the decision of the tax authority to refuse to refund the overpayment, then the period for going to court will be calculated from the date of receipt of the reconciliation act.

According to the decision of the Presidium of the Supreme Arbitration Court dated February 25, 2009 No. 12882/08, the issue of determining the moment when the taxpayer knew or should have known about the fact of excessive tax payment is decided by considering the totality of all relevant circumstances in this case. These may be, in particular, the reasons why the taxpayer allowed the overpayment of tax, as well as other circumstances that may be recognized by the court as sufficient to recognize the deadline for tax refund as not missed.

The date from which the return period is counted may depend on “external” factors such as changes in legislation, judicial practice in favor of the taxpayer.

The burden of proving the circumstances that led to the overpayment of tax, by virtue of Article 65 of the Arbitration Procedure Code of the Russian Federation, rests with the taxpayer.

Such a certificate is the basis for starting the countdown of the period only if the taxpayer learned from it for the first time about the overpayment, which could not previously be detected by other means.

- And if there were disagreements on the amount of the overpayment?

The tax authority, on its own initiative, may offer to conduct a reconciliation. The taxpayer also has the right to initiate a reconciliation. Reconciliation of calculations for taxes, fees, penalties and fines is carried out jointly. Based on the results of the reconciliation, the taxpayer receives an act of joint reconciliation (subclause 5.1 of clause 1 of Article 21 of the Tax Code of the Russian Federation). However, as a result of reconciliation, disagreements can be identified and an act is drawn up with the signature of the taxpayer on disagreements in amounts. This situation requires additional consideration of documents confirming the excessive collection.

I repeat that certificates on the status of settlements with the budget and acts of reconciliation of settlements issued by the tax authorities do not in themselves interrupt the flow of three years to sue for a refund.

- Can the taxpayer ask to set off the overcharged amounts against future payments?

Formally, article 79 of the Tax Code of the Russian Federation indicates the offset of excessively collected amounts against the existing arrears or their return. However, if there is a corresponding application from the taxpayer, such an offset does not contradict the Tax Code of the Russian Federation.

- In what form is the return application submitted?

In accordance with paragraph 2 of Article 79 of the Tax Code of the Russian Federation, the refund of the amount of overcharged tax is carried out on the basis of a written application of the taxpayer or an application in electronic form with enhanced qualified electronic signature directed through telecommunication channels.

Personal account of the taxpayer by signing it with an enhanced unqualified electronic signature.

A written application can be made in any form.

- But there is a form of application for offset (return) approved by the Federal Tax Service?

Indeed, appendices 8 and 9 to the Order of the Federal Tax Service of Russia dated February 14, 2017 No. MMV-7-8 / (registered in the Ministry of Justice on March 17, 2017 No. 46000) approved the application forms for the return (offset) of the amount of overpaid (collected, reimbursable) tax ( fees, insurance premiums, penalties, fines) used by the tax authorities when offsetting and refunding amounts of overpaid (collected) taxes, fees, insurance premiums, penalties, fines.

At the same time, the Tax Code of the Russian Federation does not provide for the submission of applications for the offset (refund) of the amount of tax in the form established by the Federal Tax Service. Thus, the form of the specified application can be arbitrary. And the refusal of the tax authority to carry out a refund or offset due to the submission of an application in a form not established by the Federal Tax Service is unlawful.

It should be noted that the Order of the Federal Tax Service of Russia dated May 23, 2017 No. MMV-7-8/ approved the recommended formats for submitting an application for the return of the amount of overpaid (collected, reimbursable) tax (fee, insurance premiums, penalties, fines) and an application for offsetting the amount of overpaid (reimbursable) tax (fee, insurance premiums, penalties, fines) in electronic form.

- Under what conditions can the tax authority refuse to set off (refund) the overcharged amount?

From paragraphs 1, 3 of Article 79 of the Tax Code of the Russian Federation it follows that a decision on the offset (refund) may be refused if:

• the application indicates that an offset against a tax of a different type (taking into account paragraph 1 of Article 12 of the Tax Code of the Russian Federation, an overpayment of federal taxes can only be offset against federal taxes, for regional - at the expense of regional, for local - at the expense of local);
• the application was submitted to the wrong tax authority (not at the place of registration of the taxpayer);
• an application for a refund is submitted if there is an arrears in taxes of the corresponding type, arrears in penalties, fines (it should be noted that the tax authority has the opportunity to set off the overcharged amount towards repayment of the taxpayer's debt);
• the application was filed with the tax authority after one month from the day when the taxpayer became aware of the fact of excessive collection of tax from him or from the date the court decision came into force.

- What are the specifics of the procedure for offsetting (refunding) the amounts of insurance premiums established by the Tax Code?

The refund to the payer of insurance premiums of the amount of excessively collected insurance premiums if he has debts on the relevant penalties, fines is made only after this amount is offset against the said debt under the relevant budget of the state off-budget fund to which this amount was credited.

The refund of the amount of overpaid (collected) insurance premiums for compulsory pension insurance is not made if, according to the report of the territorial management body of the Pension Fund, information on the amount of overpaid collected insurance premiums for compulsory pension insurance is presented as part of the information of individual (personalized) accounting and taken into account on individual personal accounts insured persons in accordance with the legislation in the system of compulsory pension insurance.

Insurance premiums, which are established by the Federal Law of July 24, 2009 No. 212-FZ, and insurance premiums established by the Tax Code of the Russian Federation - various mandatory payments. The letter of the Ministry of Finance dated 01.03.2017 No. 03-02-07 / 2 / 11564 is devoted to the issues of offsetting (refunding) overpayments, as well as repayment of arrears on insurance premiums established before January 1, 2017, and debts on payment of penalties (fines).

Will penalties be charged for arrears on another tax when offsetting the amounts of over-collected tax towards its repayment?

When offsetting the overly collected tax against the arrears, on the basis of Article 75 of the Tax Code of the Russian Federation, penalties are charged on the amount of this arrears until the decision on the offset is made.

Here we also pay attention to the difference between the procedures for clarifying the payment provided for in paragraph 7 of Article 45 of the Tax Code of the Russian Federation and for offsetting overpaid (collected) tax against arrears. As a result of the clarification, the tax is actually recognized as paid properly, as a result of which there are no grounds for charging penalties (letter of the Federal Tax Service of Russia dated 11.04.2017 No. ZN-4-22/6853).

- Is it possible to immediately apply to the court with an application for the return of excessively collected amounts?

Excessively paid taxes (penalties, fines) must be distinguished from excessively collected taxes. For the return (offset) of overcharged amounts, you can apply directly to the court, without first submitting an application to the inspection. This is stated in the decision of the Presidium of the Supreme Arbitration Court dated April 20, 2010 No. 17413/09.

Article 79 of the Tax Code of the Russian Federation does not contain indications that the taxpayer has the right to file a claim with the court, subject to a pre-trial appeal to the tax authority. Such a procedure has not been established by any other federal law, which follows from paragraph 65 of the resolution of the Plenum of the Supreme Arbitration Court dated July 30, 2013 No. 57.

In addition, the provisions on the mandatory offset of overpayments against arrears, arrears in penalties, fines are applicable only if these amounts are returned by the tax authority in an administrative manner, that is, without going to court. At the same time, the appeal to the tax authorities regarding the return of the collected amounts should not be neglected. Firstly, this procedure is shorter in time: the tax authority has, as a general rule, 10 days to make a decision. Secondly, applying to the tax authority does not require the payment of state duty.

Let's imagine that the taxpayer paid the amounts additionally accrued by the decision of the tax authority, which was adopted as a result of consideration of the materials of the tax audit. Can the taxpayer apply to the court for the return of these amounts without appealing against the said decision?

Maybe. Challenging non-normative acts of tax authorities and claiming excessively collected tax are independent procedures. It says so in the definition. Supreme Court dated July 20, 2016 No. 304-KG16-3143.

When the taxpayer disputes the decision on verification, the court decides on the legality of this non-normative legal act. According to the results of the relevant procedure, it is possible to recognize the decision as invalid, which, in particular, excludes the subsequent collection of tax on its basis.

In the event that the taxpayer initiates the procedure for claiming the overcharged tax, the court also decides on the legality of the non-normative legal act, as a result of which the obligation of the tax authority to return the tax already collected in excess on the basis of the illegal act may be established, without recognizing this act. invalid.

- Overcharged amounts are returned with interest. How are these percentages calculated?

Interest on the amount of overcharged tax is accrued from the day following the day of collection until the day of the actual refund. Please note that interest is charged not only on overcharged tax, but also on advance payments, fees, penalties, and fines.

The interest rate is taken equal to the refinancing rate in effect on those days ( key rate) Central Bank. To determine the rate for a calendar day, divide the rate by the number of days in a year.

According to the letter of the Federal Tax Service of Russia dated 08.02.2013 No. ND-4-8/, to calculate interest, it is necessary to take the number of days in a year equal to 360.

At present, it is advisable to use the actual number of days in interest when calculating the amount of interest. calendar year(365 or 366 if the year is a leap year). It is this indicator that is reflected in the decision of the Presidium of the Supreme Arbitration Court dated January 21, 2014 No. 11372/13. While the considered case concerned interest accrued in accordance with Article 176 of the Tax Code of the Russian Federation for the untimely return of refundable VAT, the conclusions of the said decision also apply to Articles 78 and 79 of the Tax Code of the Russian Federation and are used in judicial practice as a universal approach.

Is interest accrued on the amount of overcharged tax for the day on which it is returned to the taxpayer?

Interest is subject to accrual for the entire period of use of the taxpayer's funds by the budget. The calculation of this period begins on the day following the day the funds are withdrawn, and ends on the day the funds are actually returned to the taxpayer's bank account. This is stated in paragraph 36 of the Resolution of the Plenum of the Supreme Arbitration Court dated July 30, 2013 No. 57. Since on this day both the return of funds occurs and their illegal deduction by the tax authority continues. (Decree of the Presidium of the Supreme Arbitration Court of December 24, 2013 No. 11675/13 in case No. А40-62495/12-115-422).

Thus, the period of delay begins on the day following the day of collection, and ends on the day of return, inclusive.

If the interest is not paid to the taxpayer in full, the tax authority must independently decide on the return of the remaining amount of interest, calculated on the basis of the date of the actual return to the taxpayer of the amounts of the excessively collected tax. The Tax Code of the Russian Federation provides for the deadline for making such a decision - within three days from the date of receipt by the tax authority of the notification of the territorial authority Federal Treasury on the date of return and the amount returned to the taxpayer Money. Within the same three-day period, an instruction for the return of interest is sent for execution to the Federal Treasury.

Does the refusal of the tax authority to refund due to the missed deadline for applying to the tax authority a basis for terminating interest accrual?

No. The term for applying to the tax authority is not restrictive, that is, it does not entail the loss by the taxpayer of the right to a refund of the amount of overcharged tax. The taxpayer has the right to apply for a refund to the court.

Assume that the tax authority has credited the overcharged amounts against the arrears in the relevant taxes. Will interest be charged in this case?

Will. The obligation of the tax authority to refund the amount of overcharged tax involves the accrual of interest when using any method of restoring the property status of the taxpayer, including when offsetting (letter of the Federal Tax Service of September 21, 2011 No. SA-4-7 / 15431).

- Are the beneficiary's interest returned from the budget taxable?

On the basis of subparagraph 12 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, when determining tax base corporate income tax does not take into account income in the form of interest received from the budget (off-budget fund) in accordance with the requirements of Articles 78, 79, 176, 176.1 and 203 of the Tax Code of the Russian Federation.

Therefore, no income tax is paid from the amount of interest received from the budget under Article 79 of the Tax Code of the Russian Federation. For the same reasons, taxpayers applying the simplified tax system do not pay tax.

Chapter 23 of the Tax Code of the Russian Federation does not contain a norm similar to that in subparagraph 12 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation. However, in accordance with the letter of the Ministry of Finance dated 08.06.2015 No. 03-04-07 / 33140, the amounts of interest received by individuals in accordance with Articles 78 and 79 of the Tax Code of the Russian Federation should not be taken into account when determining the tax base for personal income tax. This letter contains two different grounds for exemption from taxation at the same time: the lack of economic benefits for an individual when receiving interest and the compensatory nature of interest, that is, reimbursement of costs associated with excessive retention tax.

Application for offsetting the amounts of overpaid insurance premiums, penalties and fines (Form 22-PFR) (Appendix N 2 to the Resolution of the Board of the PFR of December 22, 2015 N 511p)

(position of the head (deputy head)
body controlling the payment of insurance premiums, full name)

Statement
on offsetting the amounts of overpaid insurance premiums, penalties and fines

Payer of insurance premiums

(full name of the organization (separate subdivision), last name, first name, patronymic (if any) of an individual entrepreneur, individual)

registration number in the control body
to pay insurance premiums

address of the location of the organization (separate subdivision) / address of the permanent place of residence of an individual entrepreneur, individual

in accordance with Article 26 of the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (hereinafter - the federal law dated July 24, 2009 N 212-FZ) asks to produce:

– offsetting the amounts of overpaid insurance premiums, penalties and fines

(required
Mark
sign "V")

– interregional offset of insurance premiums, penalties and fines

in the following sizes:

(in rubles and kopecks)

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show -
la

To the Pension Fund of the Russian Federation

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mandatory
medical
insurance

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in accordance with
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dated July 24
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N 212-FZ

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tax -
received by the FIU
and his ter-
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corresponding -
Wii from Art.
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law dated
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Part 2 Art.
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on an obligation
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on an obligation
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to budgets
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(in rubles and kopecks)

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To the Pension Fund of the Russian Federation

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mandatory
medical
insurance

fines,
impose -
my FIU and
his terry -
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us in
cor-
in accordance with
Art. 46 Fe -
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law dated
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In the event of an overpayment of any tax to the budget, the excess amount can be returned or set off against further payments on the basis of Article 21 of the Tax Code of the Russian Federation.

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In the second case, it becomes necessary to submit structural subdivision The Federal Tax Service of the relevant statement regarding the offset of the amount of overpaid tax.

In accordance with Article 78 of the Tax Code of the Russian Federation, an application can be submitted within 3 years from the date of transfer of funds.

How can I find out about the overpayment

You can find out about the fact that an organization or a private entrepreneur has an overpayment of taxes paid:

• on one's own;
• or from the notification received. It is sent by representatives of the territorial branch of the tax authority at the place of registration.

In the latter case, the period is determined during which the inspector of the controlling authorized body must notify the taxpayer - in the first 10 calendar days since the fact.

For example, if the application was submitted on June 30, then the notification must arrive before July 10. In addition, it provides the opportunity to learn about the overpayment:

• by calling the IFTS branch by phone;
• by sending a corresponding request by Russian post by registered mail;
• using the service for sending requests in electronic format. For this, an electronic document management system (EDM) is provided.

If an authorized person of the tax authority independently called the company, then the responsible officer will have to without fail take all necessary measures to build the evidence base.

• who exactly is calling;
• for what specific type of tax an overpayment was formed;
• what is the overpayment amount.

Often there are situations in which the tax inspector himself remains not sure that the existing overpayment amount is considered as such, which is why he reserves the right to ask for a number of documents.

In practice, there are situations when tax authorities do not pay attention to their obligations to notify companies of such cases, since this automatically entails an outflow of funds from the budget.

As a result, this contradicts the tasks assigned to them. In addition, you can find out about the tax overpayment that has occurred if you have a qualified electronic signature, while using the taxpayer's personal account on the official portal of the tax inspectorate.

At the same time, it is necessary to pay attention to the fact that the structural unit of the tax authority will notify the company of any tax overpayment, not taking into account the fact that the fulfillment of the assigned obligations is carried out once a year.

While advance payments:

• quarterly;
• quarterly;
• per month.

Additionally, you need to remember that you can find out the overpaid funds by generating a declaration based on the results of the calendar year.

Specially designed sections that are intended to form:

• tax amount for the reporting calendar year;
• disbursed quarterly funds.

During the formation of the relevant declaration, it is possible to find out that there was a fact of formation of an overpayment of taxes.

The situation is similar with the situation in which a clarifying declaration is provided, which in the future makes it possible to reduce the amount of taxation.

For your information - in most cases, the overpayment is formed during the transfer of taxes to the budget, due to the fact that there was an incorrect indication of the details in the payment documentation.

You can find out about this fact if you periodically request acts of reconciliations and certificates on mutual settlements in the matter of taxation from the tax authority.

It must be remembered that, according to the norms of tax legislation, overpayments, for example, for personal income tax or VAT, can be disposed of no later than 3 years from the period of its formation.

For Russian taxpayers, there are several options for submitting a properly drawn up application regarding the offset of the amount that was overpaid to the structural unit of the IFTS, namely:

It should be noted that in the process of forming an electronic request, one should not forget to certify it with an enhanced appropriate signature, otherwise the tax authority will refuse to consider it.

Appropriate decision on the completed application according to the norms Russian legislation must be accepted within the first 10 days of receipt of the application.

The authorized persons of the Federal Tax Service must notify the applicant in writing of the decision made.

For your information - during the consideration of the application, employees of the Federal Tax Service may request various documents to confirm the available data. The situation is similar in case of overpayment of contributions directly to the FSS.

How to fill out the form for IP

An appropriate application on the issue of tax offset must be formed in the territorial representation of the Federal Tax Service for approved form.

The application form was approved by the Order of the Federal Tax Service of Russia of February 2017 and is displayed in Appendix No. 9. The application form for offsetting overpaid tax can be.

At the same time, it is necessary to pay attention to the fact that in the approved application form, in the case of legal entities and private entrepreneurs, only the first page must be filled out.

The second page is used exclusively by individuals who do not have IP status. There are no specific requirements for the rules for filling out the form, but the rules for displaying mandatory information contain some important explanations.

In particular we are talking that the application will need to indicate:

• complete information about the applicant;
• on the basis of which article the applicant filed a request for offsetting the identified amount of overpayment;
• the amount of the amount that relates to the overpayment;
• BCC - budget classification code;
• the date of the application;
• personal signature of the applicant.

It should be noted that the specified sample is relevant in 2020, both for legal entities and individual entrepreneurs, regardless of the simplified tax system or UTII and so on.

Additional requirements include:

Paying attention to these features, applicants significantly reduce the likelihood of making numerous errors and thus guarantee consideration of the application as soon as possible.

At the same time, each of the entrepreneurs reserves the right not only to contact the structural unit of the tax authority at the place of employment for consultations, but also to intermediary specialized companies.

In the latter case, specialists will take responsibility for performing the procedure in question for a small fee.

What to attach to the document

You should pay attention to the fact that one properly drawn up application will not be enough to offset the overpaid amount of tax for a specific transaction.

In particular, you will need to additionally attach to it:

• payment documentation, which officially confirms the transfer of the excess amount;
• a generated act of reconciliation with the tax authority or a certificate from the Federal Tax Service Inspectorate regarding the current state of settlements;
• revised declaration.

Depending on the specific situation, the package of documents can be expanded. The employees of the Federal Tax Service will be notified orally or in writing about the need to provide additional papers.

You need to return the amounts from the budget, depending on the reason for which the organization has an overpayment and how you plan to return it. There are three options:

• the organization mistakenly transferred an extra amount to the budget and plans to offset it;
• the organization mistakenly transferred an extra amount to the budget and returns the overpayment to its settlement (personal) account;
• The tax inspectorate collected an extra amount from the organization.

Note: Similar to taxes, an organization can return or offset the amount of insurance premiums, penalties and fines.

How to find out about overpayment

Both the organization itself and the tax office can detect an overpayment.

If the inspectors did this first, for example, during an internal audit, then within the next 10 working days they must inform the organization about this in writing (). The message form was approved by order of the Federal Tax Service of February 14, 2017 No. MMV-7-8 / 182. The date of discovery of the overpayment will be the day when the tax officer identified the overpaid amount for a particular tax. The inspectors must indicate this date in the message itself.

Credit against arrears

If the organization has a arrears in other taxes (fees, penalties, fines), then first of all the amount of the overpayment is directed to its repayment. The inspectorate can independently decide which arrears to count the overpayment against, and inform the organization about this.

Set off the overpayment commercial organization inspection is entitled without the help of the court. But on their own, inspectors can set off against arrears only that overpayment, which is not more than three years old (clause 5, article 78 of the Tax Code). If the inspection refused to offset, the organization can act in two ways:

• try to return the "old" overpayment through the court;
• do not demand a refund, but write off the overpayment as bad debt. That is, include it in expenses and reduce taxable income. True, in this case, your position will also have to be defended in court. The fact is that the Ministry of Finance does not recognize tax overpayments as bad receivables (letter dated 08.08.2011 No. 03-03-06/1/457). But some courts consider that the money paid in excess to the budget is the property of the taxpayer. And when taxing profits, they can be taken into account in the same way as overdue accounts receivable counterparty. In particular, the Federal Antimonopoly Service of the Moscow District came to this conclusion in its decision No. A40-155004/12-91-681 dated November 28, 2013.

Also, the organization has the right to submit to the inspection an application for a set-off indicating which tax (fee, penalties, fines) to offset the overpayment. The Inspectorate may preliminarily appoint a reconciliation of calculations with the budget.

In any case, the Inspectorate makes a decision to offset the overpaid amounts against the arrears within 10 working days:

• from the moment the overpayment was discovered, if the organization did not apply to the inspectorate with a statement of offset against a specific payment;
• from the date of receipt of the organization's application for offset against a specific payment (if the organization has submitted such an application);
• from the date of signing the act on reconciliation of settlements with the budget (if the inspection and the organization carried out reconciliation);
• from the moment the court decision comes into force (including if the organization has achieved a set-off through the court).

It is impossible to direct the overpayment to pay off tax arrears or debts on penalties and fines of another taxpayer. Such a tax offset is not provided for (letter of the Ministry of Finance dated March 6, 2017 No. 03-02-08 / 12572).

Can the tax inspectorate set off current payments towards repayment of arrears arising from the results of the previous reporting (tax) period

The Inspectorate is not entitled to independently change the purpose of the payment and set off the current payment against the arrears for the past period. Such a set-off will result in the organization having a arrears in reporting period. And the inspection will have a reason to charge a fine not only for the past, but also for current periods. The tax code does not provide for such a possibility.

The inspectorate can independently set off only the amount of overpaid tax (clause 5, article 78 of the Tax Code). They are understood as the excess of the amount actually paid to the budget over the amount of the accrued tax. The inspectorate cannot direct the main amount of current tax payments to pay off the arrears that have developed in previous periods. The legitimacy of this conclusion is confirmed by arbitration practice (see, for example, the decisions of the Federal Antimonopoly Service of the Central District dated September 20, 2012 in case No. A35-15684 / 2011, the East Siberian District dated August 31, 2006 No. A58-7531 / 05-F02-4431 / 06- C1, Volga-Vyatka District dated August 17, 2001 No. 1299 / 200-5K).

Offset against future payments

If the organization has no arrears on other taxes (fees, penalties, fines), the overpayment can be offset against future payments to the budget. The tax inspectorate takes such a decision at the request of the organization. Previously, they can appoint a reconciliation of calculations with the budget.

It is impossible to set off the overpayment against future payments on taxes (fees, penalties, fines) of other taxpayers. Such an offset is not provided for by the Tax Code (letter of the Ministry of Finance dated March 6, 2017 No. 03-02-08 / 12572).

How to offset the overpayment after changing the IFTS

In what period did the overpayment occur?

When changing the address, the tax inspectorate at the old place of registration of the organization transfers its accounting file and the “Settlements with the Budget” cards to the new IFTS. In them, the inspection reflects the balance of settlements with the budget as of the date of deregistration of the organization. If the organization has a arrears or overpayments, the new IFTS will open RSB cards not only from OKTMO at the new place of registration, but also from OKTMO at the old address. Exception - federal taxes and fees, insurance premiums, which are fully credited to income federal budget. For them, OKTMO is not a mandatory feature. This follows from sections II, XI of the order, approved by order of the Federal Tax Service dated January 18, 2012 No. YaK-7-1 / 9.

Current advance payments

The tax inspectorate at the new place of registration will automatically offset the amounts of advance payments. Do not apply for an overpayment offset. Penalties are not charged for this. A similar position is in the letters of the Ministry of Finance of March 15, 2018 No. 03-02-07 / 1/16043, the Federal Tax Service of August 01, 2012 No. ED-4-3 / 12772.

For example, an organization on the simplified tax system listed advance payment for the I quarter according to the old OKTMO, and advances for six months and nine months - according to the new one. When paying tax at the end of the year, the tax inspectorate will take into account all advance payments: both those that the organization paid at the old place of registration, and those that were transferred at the new one.

Overpayment for previous tax periods

IFTS will not conduct a set-off automatically. To set off the overpayment against future payments, apply for credit. Do this well in advance, at least 10 business days before the due date for paying the tax against which you want to offset the overpayment. Otherwise, the inspectorate may charge penalties.

But, if you did not apply for a set-off and the tax office accrued penalties, they can be challenged. So, the judges believe that if an organization has an overpayment for the same tax, then it is impossible to talk about debt in principle. It simply does not arise, therefore it is impossible to be held liable for non-payment of tax under Article 122 of the Tax Code in this case. Such conclusions can be applied to penalties - no debt, no penalties. The main thing is that the amount of the overpayment covers the amount of the next payment (clause 20 of the resolution of the Plenum of the Supreme Arbitration Court dated July 30, 2013 No. 57).

How to claim credit

Submit applications for offset in the form approved by order of the Federal Tax Service dated February 14, 2017 No. MMV-7-8 / 182.

There is a line in the application to indicate the amount sent to pay off the arrears. However, at the time of filing such an application, you may not know the exact amount of the arrears against which the offset is expected. For example, if you apply before filing your tax return.

If you don’t know the amount of the debt to the budget, then the amount of the upcoming payment, against which the organization asks to set off the overpayment, may not be indicated in the application (letter of the Ministry of Finance dated 09/02/2011 No. 03-02-07 / 1-315). After the size of the arrears becomes known, the inspection will send the entire amount of the existing overpayment to its repayment.

In which tax office address

Claims for tax credits overpaid in regional budgets by location separate subdivisions organizations, can be submitted both to the tax inspectorate at the location of the organization, and to the tax inspectorates at the location of separate subdivisions (letter of the Federal Tax Service of November 19, 2010 No. YaK-37-8 / 15939).

How can I apply

Application can be submitted:

• on paper. The application must be signed by the head or representative of the organization;
• in in electronic format via telecommunication channels with an enhanced qualified electronic signature. The recommended electronic format of the application was approved by Order of the Federal Tax Service No. ММВ-7-8/478 dated May 23, 2017.

How long can you claim

An organization can apply for a credit within three years from the date of payment of the excess tax. The tax inspectorate must make a decision on offset within 10 working days from the date of receipt of the application from the organization. This procedure is provided for by paragraphs 4 and 7 of Article 78 of the Tax Code.

If you plan to set off the overpayment against future payments (for the same or another tax), then it is better to apply for a set-off in advance. At least 10 working days before the due date for paying the tax against which you want to offset the overpayment. Otherwise, the inspectorate may charge penalties.

The tax is considered paid from the day the inspection makes a decision on offset (subparagraph 4, paragraph 3, article 45 of the Tax Code). In turn, the inspectorate makes a decision within 10 working days from the day it receives an application for offset from the organization (clause 4, article 78 of the Tax Code). If you apply too late (for example, on the eve or on the last day of tax payment, against which the overpayment is planned to be credited), then the inspectors may not be able to credit the tax. And then the organization will have a arrears, and the inspection will accrue penalties for late payment until the day the offset decision is made (subclause 4, clause 3, article 45, clause 3, article 75 of the Tax Code).

Important: if the inspection makes a decision on offset in a timely manner (within 10 working days from the date of receipt of the application), then it will not be possible to challenge the penalties. After all, her actions are in accordance with the law. Similar explanations are in the letters of the Ministry of Finance dated 08/02/2011 No. 03-02-07 / 1-273, dated 02.12.2010 No. 03-02-07 / 1-62.

New forms of applications for offset and refund of taxes and contributions

From March 31, 2017, applications for the return and offset of overpaid taxes, contributions, penalties and fines will need to be submitted using new forms approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8 / [email protected]

The new tax and insurance premium refund application form consists of three pages (the offset application is two pages). Forms resemble a machine-readable declaration form: each page has a barcode; there are black squares in the upper left and both lower corners of each sheet; fields for entering information also look like in tax reporting.

In addition to the full name, TIN and address of an individual entrepreneur (or ordinary citizen), it will be necessary to additionally indicate passport data. If the application is submitted on behalf of the organization, then its details are indicated, as well as the full name of the head of the legal entity or the representative of the taxpayer.

In addition to the application for offset and return, the order approved 9 more forms of documents:

• a decision on offsetting the amount of overpaid (collected, reimbursable) tax (fee, insurance premiums, penalties, fines);
• decision on the return of the amount of overpaid (collected, reimbursable) tax (fee, insurance premiums, penalties, fines);
• notification of the fact of excessive payment (excessive collection) of tax (fee, insurance premiums, penalties, fines).

According to the amount of overpaid tax, penalty interest, advance payment, fine and other fees, it is possible to set off against future payments on such or other taxes, as well as to apply for repayment of arrears on other mandatory deductions, fines and penalties for tax offenses. These payments can also simply be returned to the taxpayer.

The tax service undertakes to notify within 10 days from the date of detection of the taxpayer of all the facts and the amount of excess payment of fees and taxes. In such cases, sometimes a joint reconciliation of calculations for fees, taxes, fines and penalties is carried out.

In order to offset the overpaid amount of tax, such as with, the taxpayer must submit an application for a tax credit to the tax authority. Such a statement is made in any form. But here it is proposed to download the tax offset application form recommended by the Federal Tax Service of the Federal Tax Service of the Russian Federation

A tax credit application will be accepted when the credited amount is directed to the same budget where the payment was made. Validity time for a claim- no more than three years from the date of payment of this amount.

It is necessary to indicate in the application:

• TIN of the applicant,
• the amount of overpaid tax;
• the type of tax to be credited.

In addition to an application for a tax offset, it is necessary to provide payment documents that indicate excessive payment, a reconciliation act, and an updated declaration.

In fact, an application for a tax offset is an official appeal of a taxpayer to tax service Russian Federation regarding the tax credit. An application for offset, unlike a complaint, is not related to a violation of his legitimate interests and rights and does not contain a request to eliminate such a violation, but is aimed solely at realizing the interests and rights of the applicant or eliminating any shortcomings in the work of enterprises, organizations, institutions. An application for a tax offset is submitted in writing, which are approved by the Federal Tax Service of the Russian Federation and can be downloaded from the links below. The procedure for their consideration is similar to how complaints are considered.

Download application forms in pdf and excel format

Download the return application form

the amount of overpaid (collected, reimbursable) tax (fee, insurance premiums, penalties, fines) in accordance with Appendix No. 8 (pdf format);

Download credit application form

the amount of overpaid (reimbursable) tax (fee, insurance premiums, penalties, fines) in accordance with Appendix No. 9 (pdf format);

What bank details must be indicated in the application for the return of overpaid personal income tax

Application for refund of overpaid income tax individuals must contain a number of bank details necessary for the transfer of funds to the recipient. The Federal Tax Service of Russia in a letter dated April 25, 2016 No. BS-3-11 / [email protected] reminded me of these details.

The application form for the refund of the amount of overpaid (collected) any tax (fee, penalty, fine) was approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8 / [email protected]. It provides fields for displaying information about the bank of the payee. In particular, these include: the name of the bank, BIC, TIN / KPP and the correspondent account of the bank ( credit institution). The same details are also in, which the tax authorities will fill out to transfer the overpaid personal income tax amounts recipient.

Therefore, the Federal Tax Service notes that all the details listed above must be indicated without fail in an application for a refund of overpaid personal income tax.

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ADDITIONAL RELATED LINKS

... link - How to return or offset overpaid or collected amounts (taxes, penalties, fines)

Application form for crediting the amount of overpaid tax

If you overpaid any tax to the budget, then you can return the amount of the overpayment or set it off against future payments (clause 5, clause 1, article 21 of the Tax Code of the Russian Federation). In the second case, you need to submit to your IFTS an application for offsetting the amount of overpaid tax. It can be submitted to the tax office within 3 years from the date when the overpayment was made (clause 2, 7, article 78 of the Tax Code of the Russian Federation).

Which payments can be credited for overpaid tax?

An overpayment of tax can be set off against future tax payments, as well as against arrears, penalties or fines. But subject to the rules for offsetting taxes (clause 1, article 78 of the Tax Code of the Russian Federation).

It should be noted that its own set-off procedure is established for offsetting excessively withheld or paid personal income tax from the income of employees.

By the way, if the tax authorities themselves discover an overpayment, they will set it off against the arrears on another tax (of the same “level”), or penalties, a fine on such a tax on their own (clause 5, article 78 of the Tax Code of the Russian Federation).

How to apply for a tax credit

An application for a tax offset (KND 1150057) is submitted in accordance with the form approved by the Federal Tax Service (Appendix N 9 to the Order of the Federal Tax Service of Russia dated February 14, 2017 N ММВ-7-8 /).

In the form, organizations and individual entrepreneurs fill out only page 1. The second is intended for individuals who are not entrepreneurs. There is no order for filling in the form, but in general, the rules for reflecting data in it are intuitive. In addition, there are some explanations at the end of the form.

Application for offset of overpaid tax: sample

The sample we have provided is relevant for 2018.

How to apply

You can apply for an overpayment credit to the tax in one of 3 ways:

• the head of the organization (IE) can present it to the tax authorities personally, or this can be done by a representative on the basis of a power of attorney;
• send by mail with a valuable letter with a description of the attachment;
• send in electronic form, provided that the application is signed with an enhanced qualified electronic signature (clause 4, article 78 of the Tax Code of the Russian Federation).

Send to mail

An application for crediting the amount of overpaid tax is drawn up in a special form. Find out how to fill it out and how the offset is carried out from our material.

What norm of the Tax Code allows set-off and between which CCCs is it possible in 2017?

The rules for offsetting overpaid taxes are described in Art. 78 of the Tax Code of the Russian Federation.

Where the overpayment comes from and how it is detected, find out here.

By law, it is allowed to credit taxes of one type (at the same time, the CBC and the type of budget - the recipient of tax payments do not play a role):

• overpayment for federal tax(profit, VAT, etc.) - against the payment of any federal tax;
• overpayment for regional tax(property, transport, etc.) - against the payment of any regional tax;
• overpayment for local tax(for example, land) - on account of the payment of this tax.

It is also possible to use the set-off procedure for overpaid insurance premiums. Starting from 2017, it is allowed to offset only within insurance premiums of one type (for example, overpayment of contributions to the PFR can only be credited against future payments on them).

In order to set off, you need to take care of sending the controllers an application for offsetting the amount of overpaid tax. How to do this, we will tell in the next section.

Statement of offset: form and sample

The amount overpaid to the budget can be found by the taxpayer himself or supervisory authority. If the controllers were the first to find it, they are obliged to inform you about it in writing within 10 days from the date of establishing the fact of the overpayment (clause 5, article 78 of the Tax Code of the Russian Federation).

If you found the overpaid amount on your own, you need to send an application to the tax authorities for the offset.

Video tutorial on general rules application form is here.

Below is a sample application form.

The application is considered by controllers, and the result is reported to the taxpayer:

• within 10 days from the day it was received by them;
• from the date of signing the tax reconciliation act (if the reconciliation was initiated by you).

Familiarize yourself with the regulated tax response form.

The offset is made by employees of the IFTS in which you are registered.

To offset overpaid tax amounts, make an application. After consideration by the inspectors of the application for offsetting the amount of overpaid tax, they will make an appropriate decision. The forms of documents involved in the document flow of the offset procedure are approved by local regulations tax department.

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Application for crediting the amount of overpaid tax: sample

In what cases is it required to file an application for crediting the amount of overpaid tax with the tax office? Which payments can be credited against the overpayment? Consider the main issues and give a sample application that is relevant for 2017.

Tax Overpayment Offset: Introduction

Overpayment of taxes (penalties, fines) you can send:

• on account of paying taxes in the future (clause 4, article 78 of the Tax Code of the Russian Federation);
• to pay off existing tax debts (clause 5, article 78 of the Tax Code of the Russian Federation).

What is required of the taxpayer

For credit purposes excessive payments it is required to draw up and submit an appropriate application to the IFTS at the place of its registration. Set-off applications should be submitted in the form approved by Order No. ММВ-7-8/182 of February 14, 2017 of the Federal Tax Service of Russia.

An application for offsetting overpaid tax in 2017 can be submitted (clause 4 of article 78 of the Tax Code of the Russian Federation):

• on the paper;
• in electronic form with an enhanced qualified electronic signature.

An application for crediting the amount of overpaid tax can be submitted within three years from the date of payment of the "extra". IFTS will consider such a statement; The decision on it (on offset) must be made within 10 working days (Article 78 of the Tax Code of the Russian Federation).

An example of a completed application

The following is a sample application for offsetting the amount of overpaid tax. The 2017 sample is drawn up according to the current form and can be an example to fill out. So, suppose that the taxpayer wants to set off the overpayment against future payments. The statement could be like this:

If the overpayment is required to be sent to pay off the arrears, then a sample application for offset may look like this:

Application for refund of overpaid tax

There are situations when the payer transfers the amount of tax that exceeds the declared amount of payment. This becomes possible with an error in calculations, recalculation financial indicators and submitting to the IFTS an updated version of the declaration with a smaller amount of accrued (and already transferred) taxes, or he proved to the tax authorities the illegality of additional charges by the inspector. Errors are also possible when transferring advances. In such cases, the overpayment can be returned or credited against the next tax payments. Let's consider both options.

Application for refund of overpaid tax

To return the overpaid amounts, the payer should contact the territorial IFTS, a service company, an entrepreneur or an individual and apply for a refund of the amount of overpaid tax. You can return the transferred amounts that exceed the actual amount of tax within 3 years from the date of their transfer.

Tax refund claim form

In 2017, legislators again made changes to the form of this document. From 03/31/2017, the form according to KND 1150058, approved by order of the Federal Tax Service of 02/14/2017 No. ММВ-7-8, is valid / It was also canceled earlier current edition. An application for the refund of overpaid tax (the form can be downloaded below) is Appendix No. 8 to this order.

The document is universal, it can be used by both an organization and an individual. It consists of two sheets, the first of which indicates the IFTS number and information about the company: the name of the company or the full name of the businessman. The article of the Tax Code of the Russian Federation, according to which the return is carried out, is given:

• For excessively transferred amounts - Art. 78;
• For unlawfully recovered - Art. 79.

The type of overpayment, the tax for which it arose, the period of formation, the CCC and the OKTMO code, as well as the amount to be returned in rubles without kopecks are indicated. On the second sheet, enterprises are filled Bank details, for individuals, another version of the sheet has been developed, where they indicate information proving their identity and address. We present an example of a completed application for a "simplified" tax refund:

Return Application page1

Return Application page 2

Return Application page 3

Application for offsetting the amount of overpaid tax

If an overpayment of tax occurs, the company has the right to file an application for offsetting the overpaid tax of existing tax debts (fines) or future tax payment. The tax offset application form (according to KND 1150057) is also valid from 03/31/2017 and is Appendix No. 9 to the above order. An application for offsetting an overpayment of taxes is filled out by analogy with an application for a refund of overpaid funds.

Here is an example of an application for offsetting the overpaid tax of a “simplified” enterprise:

Credit Statement p1

The second sheet of the application for offsetting the overpayment of taxes is completely identical to the application form for a refund and contains the details of the payer's bank.

Application for credit or tax refund in 2017: features and conditions

The decision of the Federal Tax Service Inspectorate on the possibility of offsetting or refunding the tax depends on whether the company has arrears, fines and penalties for one or more taxes. If they are, then the overpayment is credited towards the repayment of these debts. Moreover, the offset can be done automatically by the IFTS if it reveals the excessively transferred amounts on its own. In this case, the IFTS informs the organization within 10 days of offsetting the arrears with the detected overpayment.

The legislators also give the tax authorities 10 days from the date of receipt of the application to consider the application and make a decision on the return of overpaid amounts or offset.

Note that tax authorities make decisions on offset against future payments more readily than on a refund. Often, the IFTS initiates a reconciliation of payments to make sure that there are no debts and an overpayment, and then makes a decision on offset or refund. The overpaid tax is transferred to the bank account within 30 days from the date of receipt of the application.

Set-off decision - a document that gives the company the right to reduce the next payment. Before the IFTS makes a decision, that is, if such a document has not been received by the company, you should not take risks and reduce the amount of the payment yourself, since it is not known which decision will be made. If the IFTS refuses to return the payment, the payers have the right to apply to the arbitration court.

Appendix N 9

See the recommended format for submitting an application for offsetting the amount of overpaid (reimbursable) tax (fee, insurance premiums, penalties, fines) in electronic form, approved by order of the Federal Tax Service of Russia dated May 23, 2017 N ММВ-7-8 /

See this form in the MS-Excel editor and examples of how to fill it out

Appendix No. 9
to the order of the Federal Tax Service of Russia
dated February 14, 2017 N ММВ-7-8/

(1) The unique (serial) number of the application from the applicant in the current year is indicated.

(2) The middle name is indicated if available (applies to all sheets of the application).

(3) Indicate the article of the Tax Code of the Russian Federation (78, 79, 176, 203, 333.40) on the basis of which the refund is made.

(4) The value of the indicator of the tax (calculation) period is indicated using a ten-digit code, separated by "." (dot) in the 3rd and 6th familiarity. The first two characters of the indicator value are intended to indicate the tax (calculation) period in the following way: "MS" - monthly; "KB" - quarterly; "PL" - semi-annual; "GD" - annual.

The 4th and 5th digits of the value of the indicator of the tax (calculation) period for the monthly tax (calculation) period indicate the number of the month of the current reporting year (takes values ​​from 01 to 12), for the quarter - the number of the quarter (takes values ​​from 01 to 04 ), for a semi-annual — the number of the semi-year (takes values ​​from 01 to 02).

In 7-10 digits, the value of the indicator of the tax (billing) period indicates the year.

When paying a tax, fee, insurance premiums, penalties and fines or submitting a tax declaration (calculation, calculation of insurance premiums) once a year, the 4th and 5th digits of the value of the indicator of the tax (calculation) period are filled with zeros ("0") . If the legislation on taxes and fees establishes specific dates for the payment of a tax (fee, insurance premiums) or for the submission of a tax declaration (calculation, calculation of insurance premiums), then the corresponding date is indicated in the value of the indicator of the tax (calculation) period.

For example: "MS.02.2016"; "Q.01.2016"; "PL.02.2016"; "GD.00.2016"; "04.09.2016".

(5) 01 - on paper (by mail); 02 - on paper (in person); 03 - on paper with duplication on removable media (personally);

04 - via telecommunication channels with an electronic signature; 05 - other; 08 - on paper with duplication on removable media (by mail);

09 - on paper using a barcode (in person); 10 - on paper using a barcode (by mail).

(6) Not filled in if the TIN is indicated.

(7) 21 - passport of a citizen of the Russian Federation; 03 - birth certificate; 07 - military ID; 08 - a temporary certificate issued in exchange for a military ID;

10 - passport of a foreign citizen; 11 - certificate of consideration of an application for recognition of a person as a refugee on the territory of the Russian Federation on the merits; 12 - residence permit in the Russian Federation; 13 - refugee certificate; 14 - temporary identity card of a citizen of the Russian Federation;

15 - permission for temporary residence in the Russian Federation; 18 - certificate of temporary asylum on the territory of the Russian Federation; 23 - birth certificate issued by an authorized body of a foreign state; 24 - identity card of a serviceman of the Russian Federation; 91 - other documents.