According to new edition Art. 78 of the Tax Code of the Russian Federation, the procedure for offsetting overpaid amounts applies to advance payments and fines. Therefore, it is now possible to submit applications for offset (refund) of overpaid advance payments and fines. The courts have previously extended the procedure for applying set-off (refund) to advance payments (see paragraph 10 Information letter Presidium of the Higher Arbitration Court RF dated December 22, 2005 N 98), now this is enshrined in paragraph 14 of Art. 78 Tax Code of the Russian Federation.

The tax authority is obliged to inform the taxpayer about each fact of overpayment of tax and the amount of overpayment of tax that becomes known to him within 10 days, and not within a month, as previously. But Art. 78 of the Tax Code of the Russian Federation still does not establish any consequences for violation of this deadline by the tax authority. Therefore, the tax authorities are unlikely to notify the taxpayer about every fact of overpayment, and it is better to track the overpaid amounts yourself.

After detecting an overpayment of tax, a reconciliation can be carried out, which can be announced by: tax authority, and the taxpayer (previously this right was granted only to the tax authority). The results of this reconciliation must be documented in an act (paragraph 2, paragraph 3, article 78 of the Tax Code of the Russian Federation). Note that the value of the reconciliation is the determination of the specific amount of the overpayment. However, this does not mean that in the future the taxpayer cannot apply for a credit for a larger amount if, after the reconciliation, it turns out that the overpayment has occurred in a larger amount. In addition, the presence of a reconciliation report is not a prerequisite for offset or refund of the overpaid amount. The tax authority does not have the right to refuse to carry out an offset (refund) only on the grounds that there is no reconciliation report (see Resolution of the Federal Antimonopoly Service of the Central District dated November 28, 2003 N A14-2583-03/109/24, Resolution of the Federal Antimonopoly Service of the West Siberian District dated 21.02 .2005 N F04-566/2005(8711-A27-33)).

Offset of overpaid tax amounts against upcoming payments for this or other taxes will continue to be carried out based on the taxpayer’s application. You can submit an application for offset within three years from the date of payment. Previously, this period in Art. 78 of the Tax Code of the Russian Federation was not indicated, however judicial practice the opinion was supported that the period is three years, the same as for filing an application for the return of an overpayment (see Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 29, 2004 N 2046/04). Now this period is established directly in the Tax Code of the Russian Federation.

The time frame for making an offset against upcoming payments has increased: instead of the previous 5 days, the tax authority can make a decision within 10 working days from the date of receipt of the application or from the date of signing the reconciliation report (if reconciliation was carried out) (clause 4 of article 78 of the Tax Code of the Russian Federation).

New edition of clause 5 of Art. 78 of the Tax Code of the Russian Federation gives the tax authority the right to offset tax overpayments against arrears on other taxes, as well as debts on penalties and fines, independently within 10 working days from the date of discovery of the overpayment, or signing of the reconciliation report (if reconciliation was carried out), or entry into force of the court decision. Previous version of clause 5 of Art. 78 of the Tax Code of the Russian Federation allowed the tax authority to independently offset the overpayment only to pay off the tax arrears. To repay the arrears of penalties, the tax overpayment could not be sent without a corresponding application from the taxpayer (see Resolution of the Federal Antimonopoly Service of the West Siberian District dated December 5, 2005 N F04-8679/2005(17509-A27-35), Resolution of the Federal Antimonopoly Service of the North-Western District dated January 11, 2006 N A05-8548/2005-12, etc.).

At the same time, according to para. 3 clause 5 art. 78 of the Tax Code of the Russian Federation, in this case, the taxpayer has the right to independently submit a written application to offset the amount of the overpayment to repay the arrears (debt on penalties and fines). Consequently, if there is such a statement, the tax authority will not be able, in accordance with paragraph 5 of Art. 78 of the Tax Code of the Russian Federation, offset the overpayment against the repayment of other debts of the taxpayer.

In the new edition of Art. 78 of the Tax Code of the Russian Federation still does not directly regulate the issue of the possibility of offsetting overpayments against future payments in the presence of arrears. If the taxpayer submits an application to offset future payments, the tax authority, based on clause 5 of Art. 78 of the Tax Code of the Russian Federation, can carry out such an offset, but only for the amount remaining after repayment of the arrears. However, in paragraph 4 of Art. 78 of the Tax Code of the Russian Federation does not provide for such a restriction. Therefore, future disputes on this issue are possible.

Starting from January 1, 2008, the procedure for offsetting overpaid amounts will change. It will be carried out according to the corresponding types of taxes and fees (and not budgets, as now). Federal taxes will be offset against federal taxes, regional taxes against regional taxes, and local taxes against local taxes (paragraph 2, paragraph 1, article 78 of the Tax Code of the Russian Federation).

For example, corporate income tax is a federal tax (clause 5, article 13 of the Tax Code of the Russian Federation), but is paid to two budgets: federal and regional (clause 1, article 284 of the Tax Code of the Russian Federation). If now, for example, an overpayment of income tax can be offset against the VAT arrears only in the part in which the overpayment is credited to the federal budget, then after January 1, 2008, the entire amount of the overpayment can be sent to pay off the VAT arrears. income tax, since both taxes are federal. The opposite situation is that it is now possible to offset an overpayment of income tax against the arrears of corporate property tax (to the extent that the overpayment is credited to the regional budget). After January 1, 2008, it will be impossible to direct an overpayment of income tax to account for arrears of property tax, since the income tax is federal, and the property tax of organizations is regional (Clause 1, Article 14 of the Tax Code of the Russian Federation).

The deadline for refunding overpaid taxes has not changed. Refunds of overpaid tax amounts are still carried out within a month from the date of receipt of the taxpayer’s application. But the terms for making a decision on a refund and sending an order for a tax refund to the territorial authority are stipulated Federal Treasury(within 10 working days from the date of receipt of the application or verification). Previously, these deadlines were not established. As before, if the tax is not returned after a month from the date of receipt of the refund application, interest is charged on the amount of the returned tax for each calendar day of delay. However, now, in accordance with the procedure provided for in paragraph 10, paragraph 11 and paragraph 12 of Art. 78 of the Tax Code of the Russian Federation, interest for late returns is calculated after the expiration of a month from the date of filing the application and until the day of actual return Money but to the taxpayer's account.

In paragraph 13 of Art. 78 of the Tax Code of the Russian Federation establishes that offset and refund of overpaid taxes and payment of accrued interest are made in the currency of the Russian Federation.

Transitional provisions

From January 1, 2007 until January 1, 2008, amounts of overpaid taxes, fees, penalties and fines are returned (offset) from amounts to be transferred to the appropriate budget (clauses 2 and 10 of Article 7 Federal Law dated July 27, 2006 N 137-FZ). That is, until January 1, 2008, tax payable to the federal budget, for example VAT, can only be offset against overpayments of tax payable to the federal budget (VAT, part of the income tax, etc.). After this date the offset will be made federal taxes on account of federal (for example, income tax on account of the unified social tax), regional on account of regional ones (for example, property tax of organizations on account of transport tax) and locals against locals.

The offset (refund) of tax amounts paid in excess before January 1, 2007 will be carried out according to the rules in force until 2007 (clause 9, article 7 of the Federal Law of July 27, 2006 N 137-FZ). Therefore, the new rules (new deadlines for offset, the right of the tax authority to independently offset the overpayment against arrears of penalties and fines) will only apply if the amount to be offset (refunded) was paid after December 31, 2006.

At the same time, in Letter dated March 21, 2007 N 03-02-07/2-54, the Ministry of Finance of the Russian Federation explained that the new clause 12 of Art. 78 and paragraph 7 of Art. 79 of the Tax Code of the Russian Federation provide an additional guarantee of protection of the rights of taxpayers and, in accordance with paragraph 3 of Art. 5 of the Tax Code of the Russian Federation have retroactive effect. This is expressed as follows. Interest is accrued to the taxpayer for each day of delay. However, since the return procedure itself takes some time, interest may not be paid in in full(excluding those days that passed from the moment the decision was made to the moment of the actual return). Therefore, paragraph 12 of Art. 78 and paragraph 7 of Art. 79 of the Tax Code of the Russian Federation establishes that the tax authority in this case must independently decide on the return of the remaining amount of interest. This amount is calculated based on the date of actual refund to the taxpayer of the amounts of overpaid (collected) tax. Consequently, when returning to the taxpayer amounts overpaid (or collected) before January 1, 2007 (if the deadline for their return was violated), the tax authority is also obliged to independently decide on the return of the remaining amount of interest calculated on the day of the actual return.

The amount of overpayment paid before January 1, 2007 in foreign currency and subject to offset (refund) after December 31, 2006, will be returned (offset) in rubles. The recalculation must be made on the day of the excess payment (Clause 11, Article 7 of the Federal Law of July 27, 2006 N 137-FZ).

which presented unified forms outdated requests. The need for changes was determined by the reform in terms of insurance coverage, namely the transfer of administrative rights for insurance premiums to the Federal Tax Service.

You can use the resulting overpayment in the following areas:

• offset excess funds against future payments this species tax/fee;
• return to the taxpayer's bank account;
• offset the overpayment against debts on other tax obligations;
• pay off existing fines, penalties and arrears.

Such norms are established in Article 78 of the Tax Code and apply to all tax obligations established in Russia, including advance payments and state duties. Taxpayers should be aware that only in the absence of arrears on other taxes and fees can an offset of overpayments on taxes be granted.

How and when to submit a new tax overpayment claim form

Tax overpayments can be disposed of no later than three years from the date of its formation, in accordance with Article 78 of the Tax Code of the Russian Federation. There are three ways for taxpayers to submit an application for a credit for the amount of overpaid tax:

1. The head of an organization, an individual entrepreneur or an individual, or their legal representatives (based on a power of attorney) can contact the territorial office of the tax inspectorate in person.
2. Send the completed document by mail. In this case, send by registered mail with return notification and a list of enclosed documents.
3. Arrange for sending electronically through secure communication channels that are used to send reports. When sending an electronic version of the appeal, do not forget to sign it with an enhanced electronic signature.

A decision on a written request must be made no later than 10 days from the date of receipt. Tax authorities must report the result of the review in writing. During the review period, representatives of the Federal Tax Service will request a reconciliation of taxes and fees.

Sample application for offset of overpaid tax

Form an offset document in the unified form KND 1150057. Please note that individual entrepreneurs and organizations fill out only the first page of the document, the second part is provided for requests from individuals who are not individual entrepreneurs.

KND form 1150057

Let's look at how to fill out the form correctly: specific example: Vesna LLC made a mistake when transferring insurance premiums for September 2017. 10.10.2017: payment for mandatory health insurance was sent to pension insurance in the amount of 150,000 rubles. The accountant began filling out an application to offset the resulting overpayment under compulsory medical insurance against the debt under compulsory medical insurance:

1. We fill in the TIN, KPP and the full name of the organization. Indicate the application number and code territorial office tax office to which the application is submitted. If the application is made by an individual entrepreneur, his last name, first name and patronymic (if any) should be indicated. Place dashes in empty cells.

1. We indicate the number of the article of the Tax Code of the Russian Federation, which is the basis for a written application for offset, and the amount of overpayment in figures. The following values ​​of the basis articles are allowed:
   1. Art. 78 - to offset excess funds for insurance premiums, fees, penalties, fines.
   2. Art. 79 - for offsetting excessively withheld (collected) amounts in favor of the Federal Tax Service.
   3. Art. 176 - to dispose of overpayment of VAT.
   4. Art. 203 - for offsetting excise tax surpluses.
   5. Art. 333.40 - for the return of overpayments on state duties.

1. Fill in taxable period, OKTMO and KBK.

For a tax period, we set the value of the settlement (reporting) period established for a specific tax or fee. The field contains 8 cells, the first two of which have a letter designation: “MS” - month, “QV” - quarter, “PL” - half-year, “GD” - year. In the remaining cells we indicate the numerical indicator of the billing period. For example, September 2017 - “MS.09.2017”. It is also acceptable to indicate a specific date of payment or declaration without letter designation— “10.10.2017.” In our example, the reporting period for insurance premiums is the third quarter of 2017 - “KV.03.2017”.

We indicate the BCC on the basis of Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. You can view OKTMO and KBK at payment order for the transfer of tax liability.

We write down the code of the tax authority in which the overpayment is listed.

1. We indicate the code indicating the taxpayer’s decision on how to manage the money overpaid to the budget. To offset against other payments, indicate “1”, against future periods - “2”. Now write down the tax period, OKTMO and KBK tax to which you plan to transfer the overpayment. We write down the code of the tax authority in which the debt is registered.

If you have overpaid any tax, it can be refunded. Or offset against future payments (subclause 5, clause 1, article 21 of the Tax Code of the Russian Federation). To make such a castling, you will need an application for a tax offset from one BCC to another. A sample of such a document for 2020 with offset rules can be found in our article.

To what payments can overpaid amounts be offset?

First, check whether it is possible to offset an overpayment of one tax against another in your particular case. After all, it is not possible to send the existing overpayment to any KBK. Everything will depend on what exactly you overpaid for. And what taxes are the rest. That is, it is important what kind obligatory payments your company must pay into the budget.

As a general rule, overpayments can be offset against debt repayment (current or future amounts) within the limits of taxes of one group. Let us recall that there are three types of these: federal group, regional and local (Clause 1, Article 78 of the Tax Code). Both taxpayers and agents fall under this clause (Clause 14, Article 78 of the Tax Code). This means that you can offset the usual overpayment against the arrears tax agent.

For example, a company, as a tax agent, withheld personal income tax in the amount of 12,000 rubles from the income of its employees. When paying salaries, this amount was withheld, but only 7,000 rubles were transferred to the budget. At the same time, the organization, as a taxpayer, has an overpayment of VAT in the amount of 6,000 rubles. Part of this overpayment (5,000 rubles) can be offset against the tax agent’s personal income tax arrears.

Our table will help you compare the BCCs for which credit is possible in 2020.

Reminder for tax offset in 2020

* Overpayment of taxes can be offset not only against future tax payments, but also against repayment of arrears, transfer of penalties and fines (clause 1 of Article 78 of the Tax Code of the Russian Federation).

How to apply for a credit for overpayment of taxes

If the tax authorities discover an overpayment without your participation, they will independently offset it against the arrears of another tax of the same level, or penalties and fines for it. If there are no debts, then some local tax authorities may automatically count the overpayment against current (future) payments. But according to the established rules, you need to fill out an application for this, a sample of which we have provided for you, so it is better not to be lazy and draw up an “extra piece of paper” (clauses 4 and 5 of Article 78 of the Tax Code of the Russian Federation). This way you can be absolutely sure that you have fulfilled your obligations regarding settlements with the budget.

An application for offset (transfer) of tax from one BCC to another can be submitted to the Federal Tax Service within 3 years from the date of the overpayment (clause 2, 7 of Article 78 of the Tax Code of the Russian Federation). Otherwise, if more years have passed, you can only get your money back through the courts.

And keep in mind: as a general rule, no interest is charged on the amount of overpayment. Therefore, it makes sense to promptly decide the fate of all overpayments that have arisen and manage them with the greatest benefit for the company.

If the tax was not overpaid, but overcollected, then interest should be accrued at mandatory. The right to receive interest remains with the organization, even if it decided to offset these excess collections against arrears for another tax (clauses 5 and 9 of Article 79 of the Tax Code).

How to fill out an application for offset of overpayment of taxes

The application form for tax offset is given in Appendix No. 9 to the order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/182@. KND - 1150057. Thus, a standard form is filled out. We have provided it for download. You will also find a sample design below.

Please note: The current form is in use as of March 31, 2017. Before this date, a different form was used. Therefore, check the details of the documents you are preparing to fill out.

If you want to pay off the arrears through the offset mechanism, but exact amount If you don’t know it yet, you don’t have to fill out a special line in the application to indicate the offset amount. Such explanations, in the interests of quickly repaying debts, were given by officials from the Ministry of Finance in a letter dated September 2, 2011 No. 03-02-07/1-315. In such a situation, as soon as the amount of the debt becomes known, the inspection will direct the required amount from the existing overpayment to pay off the arrears.

Concerning general order filling, then companies and entrepreneurs fill out only the first page. The second is intended for individuals who are not entrepreneurs.

There is no usual procedure for filling out the form. But there are a number of explanations at the end of the form (on the second page). The rest is filled in intuitively. And you can navigate to general rules filling out similar forms.

What documents should be attached to the application for tax offset in 2020?

Attach documents to the offset application that will show the presence of an overpayment. This may be an erroneous declaration and an explanatory accounting certificate for it; act of reconciliation of calculations with the budget; bank statements.

If the application is submitted on behalf of the company by a person under a power of attorney, a copy of this document is also required.

Application for offset of overpaid tax: sample in 2020

We have provided an example of a completed application for a situation where an organization offsets an overpayment of personal income tax against another federal tax. IN in this case this is VAT.

Application methods

An application for offset of tax (overpayment) from one BCC to another can be submitted to the Federal Tax Service (paragraph 1, clause 4, article 78 of the Tax Code of the Russian Federation):

• on paper. That is, the manager personally goes to the tax office with a request for an offset. Or his authorized representative. Or postal delivery is also possible ( with a valuable letter with a description of the attachment);
• V in electronic format(with an enhanced qualified electronic signature via TKS or via Personal Area taxpayer).

What to do after submitting an application for credit

After contacting the Federal Tax Service with an application to transfer tax from one KBK to another, a sample of which we have provided, wait for the inspectors’ decision.

Tax authorities have been given 10 working days from the day they received the corresponding application from you (paragraph 2, paragraph 4, article 78 of the Tax Code of the Russian Federation) to make a verdict on the offset.

The Federal Tax Service must inform you of its decision to offset or refuse it within five working days from the date of acceptance of the response (clause 9 of Article 78 of the Tax Code).

What to do if insurance premiums are overpaid to the Federal Tax Service

In the case of insurance premiums, the procedure for resetting amounts is similar to that described above for taxes. And the application form for contributions to the Federal Tax Service is the same (Appendix No. 9 to the order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/182@).

For offset of contributions to funds, see order of the Federal Social Insurance Fund of the Russian Federation dated 02/17/15 No. 49 (form 22 - FSS of the Russian Federation) and resolution of the Board of the Pension Fund of the Russian Federation dated December 22, 2015 No. 511p (form 22-PFR). At the same time, for contributions for injuries to the Social Insurance Fund, take the application form from the Order of the Social Insurance Fund of the Russian Federation dated November 17, 2016 No. 457 (Appendix No. 2). And here you can only count amounts within the fund.

Very soon the procedure for accounting for overpayments will change tax payments, which is regulated by Art. 78 of the Tax Code of the Russian Federation. Olga Sumina, expert on issues accounting and taxation of online accounting “My Business”, talks about the essence of innovations and gives advice on how not to lose the amount of overpayments on taxes

Starting August 30, the procedure for offsetting overpayments of taxes established by Article 78 of the Tax Code of the Russian Federation is changing. The “age” of an overpayment, which the tax office can independently offset against the existing arrears, will be limited to 3 years. Currently this period is not limited. To avoid losing an older overpayment, check with the tax office before the end of August and apply for the offset.

Often, organizations and individual entrepreneurs, during a reconciliation with the tax office, discover an overpayment of a particular tax or contribution, penalty or fine. There may be several reasons for overpayment. This includes the actual transfer of a larger amount to the budget, a recalculation of the tax liability downwards, and forced collection excess amount tax Let us remind you that the excessively collected amount is subject to return with interest, which is calculated at the refinancing rate.

Tax office can set the “surplus” itself. The inspector must notify the taxpayer of this fact within 10 working days from the moment the overpayment is discovered. Unfortunately, in practice this does not always happen. And if the inspection is in no hurry to pass the test, then you can help it. To do this, the taxpayer must approved form. In this case, the decision on offset will be made within 10 working days. In any case, the decision to offset the overpayment is made by the tax inspector.

Test tax obligations is possible only for payments of the corresponding levels. For example:

• federal taxes(Article 13 of the Tax Code of the Russian Federation): VAT, profit, personal income tax, UTII, simplified tax system, excise taxes;
• regional taxes (Article 14 of the Tax Code of the Russian Federation): property tax, transport tax;
• local taxes (Article 15 of the Tax Code of the Russian Federation): land tax, trade fee.

Offsetting insurance premiums accrued after 01/01/2017 is possible only within one budget, that is, overpayment according to pension contributions cannot be used to pay off health insurance debt.

If for some reason the offset of the overpayment is refused or there are no debts on any obligations, or maybe the amount of the overpayment more than covers the debts, then the taxpayer can return the excess to the taxpayer’s current account or leave it in the budget to pay off newly arising obligations.

If you recently learned about an overpayment older than three years (after August 30, 2018), and the tax office did not notify you about it, then you can try to return the money to judicial procedure. Then the deadline limitation period will be 3 years from the date of discovery of the overpayment (Article 200 of the Civil Code of the Russian Federation).

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

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

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

If inspectors were the first to do this, for example, during an internal inspection, then within the next 10 working days they must inform the organization about this in writing (). The form of the message was approved by order of the Federal Tax Service dated February 14, 2017 No. ММВ-7-8/182. The date of detection of the overpayment will be the day when the tax inspector identified the overpaid amount for specific tax. Inspectors must indicate this date in the message itself.

Credit for arrears

If an organization has arrears on other taxes (fees, penalties, fines), then first of all the overpayment amount is used to repay it. The inspection can independently decide which arrears to count the overpayment towards and inform the organization about this.

Set off overpayment commercial organization the inspection has the right to do so without the assistance of a court. But inspectors themselves can count against arrears only those overpayments that are no more than three years old (clause 5 of Article 78 of the Tax Code). If the inspection refuses credit, the organization can proceed in two ways:

• try to return the “old” overpayment through the court;
• do not demand a refund, but write off the overpayment as a bad debt. That is, include it in expenses and reduce taxable profit. True, in this case you will also have to defend your position 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 believe that money overpaid 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 resolution dated November 28, 2013 No. A40-155004/12-91-681.

The organization also has the right to submit to the inspectorate an application for offset indicating which tax (fee, penalty, fine) the overpayment should be offset against. The inspectorate may preliminarily schedule a reconciliation of settlements with the budget.

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

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

An overpayment cannot be used to pay off tax arrears or arrears of penalties and fines of another taxpayer. Such offset of Tax Code is not provided (letter of the Ministry of Finance dated March 6, 2017 No. 03-02-08/12572).

Can the tax inspectorate count current payments towards repayment of arrears arising at the end of the previous reporting (tax) period?

The inspectorate does not have the right to independently change the purpose of the payment and set off the current payment against the arrears for the past period. Such an offset will lead to the organization having arrears in reporting period. And the inspectorate will have a reason to charge a fine not only for the past, but also for the current period. Tax Code this possibility is not provided.

The inspectorate can independently offset only the amount of overpaid tax (Clause 5, Article 78 of the Tax Code). They mean the excess of the amount actually paid to the budget over the amount of accrued tax. Principal amount of current tax payments the inspection cannot direct to repay the arrears that have arisen in previous periods. The validity of this conclusion is confirmed by arbitration practice (see, for example, decisions of the Federal Antimonopoly Service of the Central District dated September 20, 2012 in case No. A35-15684/2011, 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 upcoming payments

If the organization does not have arrears on other taxes (fees, penalties, fines), the overpayment can be offset against upcoming payments to the budget. The tax office makes such a decision based on the organization’s application. They can preliminarily schedule a reconciliation of calculations with the budget.

Overpayments cannot be counted against future tax payments (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 an overpayment after changing the Federal Tax Service

It depends on the period in which the overpayment occurred.

When changing the address, the tax inspectorate at the old place of registration of the organization transfers its accounting file and “Settlements with the Budget” cards to the new Federal Tax Service. In them, the inspection reflects the balance of settlements with the budget as of the date the organization is deregistered. If the organization has arrears or overpayments, new Federal Tax Service will open RSB cards not only with OKTMO at the new place of registration, but also with OKTMO at the old address. The exception is federal taxes and fees, insurance premiums, which are fully credited to income federal budget. For them, OKTMO is not a mandatory sign. 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 office at the new place of registration will automatically deduct the amounts of advance payments. Do not submit an application for offset of the overpayment. Penalties are not charged. A similar position is in the letters of the Ministry of Finance dated March 15, 2018 No. 03-02-07/1/16043, the Federal Tax Service dated August 1, 2012 No. ED-4-3/12772.

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

Overpayment for previous tax periods

The Federal Tax Service will not carry out the offset automatically. To offset the overpayment against future payments, submit an offset application. Do this in advance, at least 10 business days before the due date of the tax payment against which you want to offset the overpayment. Otherwise, the inspection may charge penalties.

But, if you didn’t apply for a credit and the tax office assessed penalties, you can challenge them. Thus, judges believe that if an organization has overpaid the same tax, then in principle it is impossible to talk about debt. It simply does not arise, therefore it is impossible to prosecute 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 using the form approved by order of the Federal Tax Service dated February 14, 2017 No. ММВ-7-8/182.

The application contains a line to indicate the amount sent to repay 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 submit an application before preparing your tax return.

If you don’t know the amount of the debt to the budget, then you don’t have to indicate the amount of the upcoming payment, against which the organization asks to offset the overpayment, in the application (letter of the Ministry of Finance dated September 2, 2011 No. 03-02-07/1-315). Once the amount of the arrears becomes known, the inspectorate will use the entire amount of the existing overpayment to pay it off.

Which tax office should I contact?

Applications for crediting taxes overpaid in regional budgets by location separate divisions organizations, can be submitted both to the tax office at the location of the organization and to the tax inspectorates at the location of separate divisions (letter of the Federal Tax Service dated November 19, 2010 No. YAK-37-8/15939).

How can you submit an application?

An application can be submitted:

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

Within what period can I apply?

An organization can submit an application for offset within three years from the moment of payment of the excess tax amount. The tax office must make a decision on the offset within 10 working days from the date of receipt of the application from the organization. This procedure is provided for in paragraphs 4 and 7 of Article 78 of the Tax Code.

If you plan to offset the overpayment against upcoming payments (for the same or another tax), then it is better to submit an application for offset in advance. At least 10 working days before the deadline for paying the tax against which you want to offset the overpayment. Otherwise, the inspection may charge a penalty.

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

Important: if the inspectorate 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 penalty. After all, her actions comply with the law. Similar clarifications 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 application forms for credit 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-7-8/182@

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

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

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

• decision to set off the amount of overpaid (collected, subject to reimbursement) tax (fee, insurance premiums, penalties, fines);
• decision to return the amount of overpaid (collected, subject to reimbursement) 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, advance payment, fine and other fees, it is possible to offset against future payments for this or other taxes, and also apply to pay off arrears for other mandatory contributions, fines and penalties for tax offenses. These payments can also simply be returned to the taxpayer.

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

To offset an overpaid amount of tax, such as with , the taxpayer must submit an application for tax offset to the tax authority. Such a statement is made in any form. But here it is proposed to download a 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 sent to the same budget where the payment was made. Validity period for an offset request- no more than three years from the date of payment of this amount.

The application must indicate:

• Applicant's TIN,
• the amount of overpaid tax;
• the type of tax for which the offset is required.

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

In essence, an application for a tax offset is an official appeal from the taxpayer to tax service Russian Federation regarding tax offset. 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. Applications for tax offset are 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, subject to reimbursement) tax (fee, insurance premiums, penalties, fines) in accordance with Appendix No. 8 (pdf format);

Download the credit application form

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

What bank details must be indicated in the application for a refund of overpaid personal income tax?

An application for a refund of overpaid personal income tax must contain a number of bank details necessary to transfer funds to the recipient. The Federal Tax Service of Russia, in a letter dated April 25, 2016 No. BS-3-11/1859@, recalled these details.

The application form for the return of the amount of any tax (levy, penalty, fine) overpaid (collected) was approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/182@. It contains fields to reflect information about the payee's bank. In particular, these include: bank name, BIC, INN/KPP and bank correspondent account ( credit organization). The same details are also in the form that tax authorities will fill out to transfer the overpaid amount. personal income tax amounts to the recipient.

Therefore, the Federal Tax Service notes that all the details listed above must be indicated in the application for a refund of overpaid personal income tax.

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ADDITIONAL LINKS on the topic

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