The return of excessively listed tax payments is not an easy task, but it is quite feasible with a competent approach. Overpayment of taxes often occurs even among experienced accountants and individual entrepreneurs, especially given the complexity of Russian tax legislation and the variety of nuances that arise when paying taxes and fees.
The main stages of the refund procedure
Step 1. Checking the fact of overpayment
The first step is to make sure that the overpayment has actually occurred. To do this, you should check your own calculations with the information contained in the tax notice or the reconciliation report with the tax inspectorate. If the fact of overpayment is confirmed, proceed to the second stage.
Step 2. Preparation of the package of documents
The next step is to prepare the necessary set of documents. It is important to collect and arrange all the documentation correctly in order to avoid delays and refusals. Usually the package includes:
- An application for a refund of the overpaid amount.
- Copies of payment orders confirming the payment of the tax.
- Documents confirming the taxpayer's right to receive an overpayment (for example, income certificates).
The tax refund application form was approved by Order of the Federal Tax Service of Russia no. MMV-7-8/ [order number]. The document must contain the details of the payer, the amount of the overpayment, the grounds for the refund and the bank details for crediting the refunded funds.
Step 3. Drawing up a refund request
The refund request is made in strict accordance with the approved form. Here are the main points to consider when drafting the document:
- Clearly indicate the basis for submitting the application (overpayment, erroneous payment).
- Specify the exact amount of the overpayment and the payment details.
- Provide the necessary bank details for the money transfer.
- Provide evidence of your correctness (a copy of the payment order, reconciliation report, etc.).
Step 4. Transfer the application to the tax authority
You can submit documents in person, send them by registered mail, or use the electronic services of the public services portal or the taxpayer's personal account.
Step 5. Waiting for a decision
The tax office is required to review your application within three months. Based on the results of the verification, a decision is made to refund or refuse a refund. The decision is sent to the applicant in writing or electronically.
Common problems and ways to overcome them
Tax authorities often request additional documents or provide refusals to refund overpayments. The reasons for refusals are diverse: incorrectly filled out applications, the absence of some documents, violations of the deadline for submitting an application, etc.
To minimize the risks of refusals and delayed payments, it is recommended to carefully check the correctness of filling in all the details and attach copies of absolutely all documents confirming the overpayment.
In addition, it is important to respond promptly to requests from the tax inspectorate. A taxpayer has the right to challenge an unlawful refusal in court by filing a statement of claim with an arbitration court. It should be remembered that timely appeal to the court increases the chances of a positive outcome of the case.
The procedure for refunding overpaid taxes requires care and accuracy in paperwork. However, strictly following the instructions and recommendations will significantly simplify this process and ensure a quick refund of your funds. Remember that knowledge of the laws and proper paperwork are the key to a successful resolution of the tax overpayment situation.
