An application for offset of overpaid tax is a document with which the taxpayer applies to the Federal Tax Service with a request to offset the tax overpayment. The form was approved by order of the Federal Tax Service dated February 14, 2017 No. ММВ-7-8/ [email protected]
In 2021, the documents that legal entities and individuals must use to offset and refund overpayments on taxes have changed. Let's look at what the application form for offset of overpaid tax now looks like and how to fill out this document correctly.
When will new forms be needed?
If, according to Article 78 of the Tax Code of the Russian Federation, taxpayers who have overpaid want to dispose of the overpaid amounts:
- offset them as future payments;
- pay off arrears on other mandatory payments;
- reduce or completely eliminate the debt on penalties and fines for offenses;
- demand a refund -
they will need a tax overpayment claim form. These rules apply to all fees and taxes introduced in the Russian Federation, including state duty (with some features listed in Article 333.40 of the Tax Code of the Russian Federation), VAT, and advance payments. But you must understand that the tax service will not return or offset the overpaid amount against future payments until the debt is paid off.
Reasons for filing a complaint with the tax office
If employees of the Federal Tax Service violate the interests of a citizen or organization, they have the right to protest such actions. A similar possibility is spelled out in Article 137 of the NKRF, regardless of the reason for the violation - a technical failure, low qualifications of the employee, or selfish goals. There may be several reasons for appealing the decisions of the tax inspectorate.
As an individual
Private citizens, like entrepreneurs, are required to make various tax contributions to the budget. These are income taxes on all types of earnings, a percentage of the amount received from the sale of real estate, vehicles, and rental housing. In addition, car owners pay transport tax, land owners pay land tax, and so on.
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Some categories of citizens have the right to tax exemption or reduced rates. The most common mistake tax officials make when working with individuals is overestimating the amounts collected, incorrectly calculating the tax rate, and ignoring a citizen’s right to reduce or cancel taxes. If such errors are detected, a complaint is filed with the tax office to cancel the incorrectly accrued amount.
As a legal entity
Any violations of the tax regime by commercial organizations are punished quite strictly. But often employees of the Federal Tax Service exceed their official powers and do not comply with the procedure for conducting inspections.
Among the main violations that business representatives complain about:
- Violations of the provisions of the NKRF regulating the conduct of desk (Article 88) and on-site inspections (Article 89).
- Artificially delaying checks.
- Illegal blocking of company accounts.
- Wrongful imposition of penalties.
If the reason for the above violations is the lack of competence of service employees, then the claim filed by the taxpayer is the basis for disciplinary or administrative sanctions.
If tax officials, through their unlawful actions, force an entrepreneur to give a bribe, then this directly falls under the anti-corruption articles of the Criminal Code of the Russian Federation. In such a case, a complaint is written against the tax authorities to the supervisory authorities - to the court, to law enforcement agencies, to the prosecutor's office.
How to fill out such a document
If the taxpayer decides to redistribute his own funds, he needs to write a corresponding appeal to the tax service. The application form for offset of overpayment of taxes is presented in the Federal Tax Service order dated February 14, 2017 No. ММВ-7-8/ [email protected] , Appendix No. 9. You can download it at the bottom of the page.
Let's say Kolosok LLC filed a transport tax return for 2021, but when paying it made a mistake, paying 3,112 rubles more. The organization applies to the inter-district Federal Tax Service, writes a tax offset application, where it requests that the overpaid amount be credited against the upcoming payments of corporate property tax. Let's take a step-by-step look at how to fill out such a document.
Step 1. Traditionally, the TIN and KPP should be indicated at the very top. The individual entrepreneur’s identification number consists of 12 digits, so there should be no free cells left. Organizations enter only 10 numbers in the appropriate fields, and put dashes in the remaining two. When filling out the line intended for the checkpoint, applicants must act in the same way: if there are numbers, enter them, if not, put dashes.
Step 2. Enter the request number. Here they put down the number of times in the current year they applied for the test. Don’t forget about dashes if the number of numbers to be entered is less than the number of cells.
Step 3. Enter the code of the tax authority where the application is sent. This is an inspection of the Federal Tax Service at the place of registration of the individual entrepreneur or organization. In a consolidated group of taxpayers, the responsible participant in this group requests a credit for the overpayment of income tax.
Step 4. We write down the full name of the applicant organization, for example, limited liability company “Kolosok”. Fill in the remaining cells with dashes. None of them should be left empty. When filling out this field by an individual entrepreneur, he must indicate his last name, first name and patronymic, if any. In addition, the status of the applicant, as whom he is applying, should be indicated in accordance with the instructions:
- taxpayer – code “1”;
- fee payer – code “2”;
- payer of insurance premiums – code “3”;
- tax agent – code “4”.
Step 5. We indicate the article of the Tax Code of the Russian Federation on the basis of which the offset is made. It depends on which payment was overpaid. The Federal Tax Service left 5 cells to indicate a specific article. If some of them are not needed, dashes must be added. Here are the options for filling out this field:
- Article 78 of the Tax Code of the Russian Federation - for offset or return of overpaid amounts of fees, insurance premiums, penalties, fines;
- Article 79 of the Tax Code of the Russian Federation - for the return of excessively collected amounts;
- Article 176 of the Tax Code of the Russian Federation - for VAT refund;
- Article 203 of the Tax Code of the Russian Federation - for the return of overpayments of excise tax;
- Article 333.40 of the Tax Code of the Russian Federation - for the return or offset of state duty.
Step 6. We write down what the overpayment was for - taxes, fees, insurance premiums, penalties, fines.
Step 7. The applicant specifies for what period the overpayment occurred. The developers provided 10 familiar places to indicate the code, of which two are dots. The first two of them are filled in with one of the following options:
- MS - monthly;
- KV - quarterly;
- PL - six-monthly;
- GD - annual.
Specific values will depend on the reporting period provided for by law for the payment for which offset is planned.
In the 4th and 5th acquaintances, the reporting period is specified:
- if a monthly billing period is approved for payment, then enter the numerical value of the month (from 01 to 12) in the provided columns;
- if quarterly, indicate the value of the quarter (from 01 to 04);
- for payments with a semi-annual reporting period, enter values 01 or 02, depending on the semi-annual period;
- For the annual fee, zero values are provided, that is, “0” must be entered in both cells.
The last four familiar places are intended to indicate a specific year, say 2021.
Instead of alphanumeric combinations, we also write down a specific date: 01/25/2020. Such an entry is permitted if the legislation provides for a specific date for paying the fee or submitting a declaration.
Examples of filling out the billing period: “MS.02.2020”, “KV.03.2020”, “PL.01.2020”, “GD.00.2020”, “04.05.2020”.
Step 8. Enter the OKTMO code. If you don’t know it or have forgotten it, call the Federal Tax Service at the place of registration, or on the website nalog.ru you can find out the required code by the name of the municipality.
Step 9. We accurately enter the BCC to pay the appropriate payment, using Order of the Ministry of Finance of Russia No. 132n dated 06/08/2018. We find out the code using the Federal Tax Service website or we can look at it on a previously filled out payment order.
Step 10. We clarify to which Federal Tax Service the excess funds were transferred.
Step 11. On the first sheet, it remains to fill in how many sheets the application is submitted on and how many sheets of supporting documents are attached, and indicate information about the applicant himself. We recommend leaving these two small sections for later.
Let's continue filling on the second sheet. In the very first field where you need to indicate your last name, first name and patronymic, put dashes. Below we indicate what needs to be done with the overpayment - pay off the debt or leave funds for upcoming payments.
Step 12. We write down the specific amount that the applicant wants to offset. It is indicated in numbers, without text decoding.
Step 13. We fill in the period for the payment for which we plan to offset. In our case, the corporate property tax is quarterly, so we enter the quarter in which the overpayment should go.
Step 14. Write down the OKTMO code again. Usually it is duplicated.
Step 15. We specify the KBK for the transfer of funds, into which the excess amount will go. Ours is different from the previous KBK, since the taxes are different. If the overpayment goes towards future payments for the same fee, then the BCCs are the same. An exception is if the codes were previously changed by decision of the Ministry of Finance. Let us also recall that the offset is carried out according to certain rules: they must relate to the same type: federal, regional or local. For example, it is not possible to offset the federal portion of the income tax against upcoming trade tax payments.
Step 16. The code of the Federal Tax Service, which accepts receipts, is usually duplicated.
Step 17. Since there are no more overpayments, in our example the following lines are not filled in. We put spaces there. Also, organizations and individual entrepreneurs do not fill out the third sheet. It is intended for individuals who are not registered as individual entrepreneurs and who have not indicated their TIN.
Step 18. Return to the first sheet and enter the number of pages and attachments. Applicants indicate the relevant data in the provided fields.
Step 19. The last part of the application should not cause problems when filling out. Here you need to clarify who is submitting the appeal and when, and indicate a contact phone number. The right side remains blank: it is intended for marks from Federal Tax Service inspectors.
Sample contracts
The presented samples can be used with a large degree of convention, since they reflect only essential conditions, but without taking into account the specific situation.
Based on specific circumstances, it is necessary to draw up a more detailed agreement.
- Lease agreement for non-residential premises
- Loan agreement
- Contract of sale
- Work agreement
- Contract for the supply of goods to a wholesale organization
- Employment contract
- Outstaffing agreement (sample)
- Education agreement for training in additional educational programs (approved by Order of the Ministry of Education and Science of the Russian Federation dated October 25, 2013 No. 1185) (Word 2007 format ~ 25 Kb)
Other types of contracts >>>
Recommendations on how to draw up a contract
How to get your money back
If an entrepreneur (company) decides to return the overpayment amount, he needs to use another form from the Federal Tax Service order No. ММВ-7-8 / [email protected] dated 02.14.2017, proposed in Appendix No. 8. It contains a form for returning the excess amount.
The rules for filling out this document are basically the same. We will not consider them in detail, but will give an example of a completed document. Let's say Kolosok LLC overpaid VAT for the first quarter of 2021 in the amount of 15,732 rubles and now wants to return it. This is what an appeal from the head of an LLC looks like.
Samples and standardized forms of documents on labor regulation
- Sample form of an employment contract with the general director
- Sample (approximate form) of an employment contract
- Outstaffing agreement (sample)
- Sample (approximate form) of an agreement on the full individual financial responsibility of an employee and the necessary conditions for its conclusion
- Employee personal card (form T-2)
- Order (instruction) on hiring (form T – 1).
- Internal labor regulations (sample)
- Job description
- Journal of labor safety briefings
When and how to submit an appeal
According to Article 78 of the Tax Code of the Russian Federation, applying for offset and refund is allowed within 3 years from the date of payment of the fee. There are three ways to deliver documents:
- personally;
- by mail with a valuable letter with an inventory;
- in electronic form via telecommunication channels or through a personal account.
Having received such an application to offset the overpayment of taxes, the tax authority decides whether to satisfy it or not. The service notifies the entrepreneur of its decision within 10 days from the date of receipt of the application. Usually, if the initiative comes from an organization or individual entrepreneur, the Federal Tax Service does a reconciliation of the calculations. If the inspector himself discovers the overpayment, the reconciliation may be refused. The entrepreneur is not relieved of the obligation to submit an application.
Filling out an application
When filling out the application, please note that you must provide all information correctly and accurately.
In the upper right corner, information about the tax office and yours are indicated. Next comes the title of the application, and then your request and appeal, based on the articles of the tax code.
If you have documents confirming the data, this will be indicated in the list of attached documents. You can also indicate the desired method of receiving the documents you request. At the end of the document, please sign and date the application to the tax office.
