Tell me step by step what documents are needed and where to go to return the erroneously transferred tax amounts by an individual?
To return the erroneously transferred tax amount to an individual, you need to follow the following algorithm:
Step 1. Preparation of required documents
1. application for tax refund. It is drawn up in free form or according to the sample submitted by the tax authority. The application must contain the following information:
- Full name of the applicant;
- INN and passport data;
- residential address;
- bank account details for crediting funds;
- reason for return (for example, incorrect accrual or incorrect payment code);
- is the amount to be returned.
2. documents confirming the fact of payment of tax: receipts, payment orders, checks or bank statements.
3. a certificate or notification of the tax authority confirming the error (if such a certificate was provided).
4. additionally: A copy of a passport of a citizen of the Russian Federation, a copy of an identity document, if an individual acts through a representative - a notarized power of attorney.
Step 2. Contacting the tax authority
The individual sends the above documents in one of the following ways:
- personally contacting the department of the Federal Tax Service at the place of residence;
- by registered mail with notification and list of attachments;
- through the personal account of the taxpayer on the official website of the Federal Tax Service (FTS of Russia).
Step 3. Waiting for a decision
The tax authority is obliged to consider your appeal within the time period established by the tax code of the Russian Federation (usually it is about a month). Once approved, the funds will be returned to you using the bank information provided.
Important points:
- If the error occurred through the fault of the individual himself (for example, incorrect details or excess payment), then the money can be returned only within a three-year period from the date of payment of the tax.
- To return funds from the budget, you must have an open bank account.
Following this algorithm, an individual will be able to competently organize the process of returning an overpaid amount of tax.