Application for a refund to the tax office sample. Application for a refund of overpaid tax: details of filling out. Rules for completing an application

When should an application for a refund of overpaid tax be submitted in 2019? When will the overpayment of taxes be refunded? What form should I use to apply for a refund? Does the new return application form apply from 31 March? We will answer the most common questions and provide a sample tax refund application that can be submitted in 2019.

When can an overpayment be refunded?

It is possible to refund the amount of overpaid tax from the budget system! However, the specifics of this procedure depend on the reason why the organization or individual entrepreneur has an overpayment and how you want to return it. There may be three options:

an organization or individual entrepreneur mistakenly paid an excess amount to the budget and plans to offset it against taxes (arrears or future);
an organization or individual entrepreneur mistakenly contributed an extra amount to the budget and wants to return it to the current (personal) account;
The Federal Tax Service has collected an excess amount of taxes from an organization or individual entrepreneur and they want to return it (or offset it).

In this article we will consider in detail the situation when an organization or individual entrepreneur wants to return an overpayment to their current account. How to do this in 2019? Below are details and examples.

How do you find out about an overpayment?

Both the organization or individual entrepreneur itself and the tax office can find out whether there is an overpayment of taxes.

If the Federal Tax Service was the first to learn about the overpayment, then within the next 10 working days the tax authorities must inform the taxpayer about this in writing (clause 3 of Article 78 of the Tax Code of the Russian Federation). The form of the message was approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/182.

You can also find out about the presence of overpayments on taxes based on the results of a reconciliation with the Federal Tax Service.

So, let’s assume that an organization has learned that it has overpaid any tax (for example, personal income tax, simplified tax system, UTII or VAT). What should I do to return the money to my account? To do this, you need to fill out and submit a special application to the tax office.

Refund Application: Form 2019

To return the overpayment of tax to the organization’s current (personal) account, you need to submit an application to the tax office (clause 6 of Article 78 of the Tax Code of the Russian Federation). Its form was approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/182. This form is applicable as of March 31, 2017. You can submit a new application form in Excel format. The new form can also be found on the website of the Federal Tax Service “Nalog.ru” https://www.nalog.ru

The form of the new statements has become more similar to tax returns: each number and letter is in a separate cell. The application for refund of taxes and contributions now consists of three sheets. The first one indicates the TIN and name of the company (IP), the BCC of the tax with overpayment and the period of its occurrence, the amount and number of sheets of application documents. On the second sheet indicate the account details - name, number and bank. If the tax is returned by an individual, then you still need to fill out the third sheet. However, the main change is that these forms now allow you to return overpayments not only for taxes, but also for pension, medical contributions, as well as contributions for temporary disability and maternity. This is due to the fact that since 2017, it is the tax authorities who are administering insurance premiums.

Deadline for filing an application

You can submit an application for a refund within three years from the date of payment of the excess tax (clauses 6 and 7 of Article 78 of the Tax Code of the Russian Federation).

Below we provide a sample application for a refund of overpaid tax, which was submitted to the tax office in 2019 on a current form. You can download the above sample as a real example.

The application can be submitted to the inspection on paper or electronically (with an enhanced qualified signature via telecommunication channels in the approved format).

Return period

The tax inspectorate is obliged to return the overpayment within one month from the day it received an application from an organization or entrepreneur (Clause 6, Article 78 of the Tax Code of the Russian Federation).

New applications are only suitable for contributions that you pay to the Federal Tax Service. To offset and return contributions for injuries, the Social Insurance Fund has other forms.

If the Federal Tax Service refuses: what to do in 2019

You can appeal the refusal to return to a higher tax authority, and then to the court (clauses 1, 2 of Article 138 of the Tax Code of the Russian Federation).
Also, if refused or if you have not received a response from the inspectorate, you can go to court for a tax refund (clause 33 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 57). The period for this is three years from the day when you learned or should have learned about the violation of your right to return (Letter of the Ministry of Finance of Russia dated 02/01/2016 N 03-02-08/4405, paragraph 79 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 07/30/2013 N 57).
In court, you will need to prove that the three-year period has not yet expired, and also that you really have an overpayment. Otherwise, your refund will be denied.

While fulfilling his duties, a taxpayer may encounter a situation where he has overpaid tax amounts to the budget. In addition, the tax authority itself may write off amounts incorrectly, which will lead to overpayment. The legislation provides for the right of a business entity to return these amounts; to do this, he must fill out an application for the return of the amount of overpaid tax; you can download a sample form and form for 2019 below.

Overpayment of taxes can be detected both by the company itself and by the tax authorities.

If it was found by the Federal Tax Service, then the inspector who runs the company must inform the business entity about it. He can call, write a letter, etc.

If information about an overpayment was received by telephone, you need to take measures to record the information of the interlocutor, the time and date of the call, for what tax the overpaid amounts arose, etc.

Sometimes, in order to clarify the situation, the Federal Tax Service inspector may ask for additional documents. However, tax authorities often ignore this responsibility because they do not want to return money from the budget.

You can find out about the overpayment using your personal account, which is located on the Federal Tax Service website (nalog.ru). To do this, you need to have a company or individual entrepreneur. The service immediately informs you upon entering your account that the taxpayer has overpaid taxes.

Attention! However, overpayment of tax is not always true. Since many obligatory payments are closed at the end of the year, and then advance payments until the annual declaration is submitted are considered by the system as an overpayment.

Another way to identify overpayments is to submit an annual tax return. Most tax reports contain information about advances paid during the period, as well as calculations of the annual tax. By filling them out, you can determine the amount of tax to be refunded.

The situation is similar with overpayments that arise due to clarification of declarations leading to a reduction in tax. Most often, overpayment of tax can occur due to errors in payment documents. You can find out about this by conducting periodic reconciliations with the budget according to calculations.

In what case can an overpayment be refunded?

An application for a refund of overpaid tax can be submitted only in a situation where the inspectors agree with this and the company knows about it. If the fact of overpayment of tax was revealed by the inspector, he must inform the company about this within 10 days. In this case, the organization receives a tax refund letter from the Internal Revenue Service. When the company itself declares the occurrence of excess amounts paid, it must be ready to provide all the documents necessary for confirmation.

When making a decision, the tax office also takes into account that the refund of erroneously paid tax must be made within the deadlines established by law.

If the overpayment was due to the fault of the taxpayer, he must file an application for a refund of the overpaid amount of tax within three years from the date of making this payment.

If the tax authorities erroneously wrote off tax amounts, then in this case there is a deadline for filing an application within one month from the date when the taxpayer became aware of this.

Attention! The Federal Tax Service will not refund funds if the claim deadlines are violated. The only way in this situation to return the money is to try to prove through the court that the date when the company became aware of the overpayment refers to later periods.

In which case is only offset possible?

The Tax Code of the Russian Federation establishes that a refund of overpayment of tax is impossible if the taxpayer has arrears on other payments to the budget. In this case, the inspector must carry out an offset without acceptance, only notifying the company about this.

A situation may arise that the tax debt is less than the overpayment that has arisen. Then the Federal Tax Service will offset the amount of the arrears, and for the difference will ask the company either for an application for a refund of the amount of overpaid tax, or for an offset against further payments.

How to submit an application to the Federal Tax Service

The completed application can be submitted to the Federal Tax Service in the following ways:

In person or through a legal representative. In the latter case, a power of attorney will be required.
Through the taxpayer’s personal account via the Internet. But at the same time, you must have a registered personal account on the website nalog.ru, as well as.
Send a valuable letter with a list of attachments by mail.

Download a sample application for a new tax refund for 2019

Download, excel.

Attention! The new application was approved in accordance with the order of the Federal Tax Service of Russia dated November 30, 2018 N ММВ-7-8/670@.

How to correctly fill out the new application form in 2019

Consider how to fill out an application for a refund of overpayment of tax, a sample of the new form. This form must be used without fail from March 31, 2017.

Title page

Filling occurs in the following order. At the top of the form you need to indicate the TIN and KPP codes. If the application is made by an organization, the last two cells in the TIN field must be crossed out, if an entrepreneur, the checkpoint field must be crossed out.

The sheet number is indicated next to it - for the title page it is “001”.

The “Application number” field indicates how many times during the current year the organization applied for a tax refund. Fill in the first cell, all others are crossed out.

Nearby is a field in which the code of the tax authority where the form is sent is written.

In the next field you need to write down the chapter from the Tax Code of the Russian Federation, on the basis of which the refund request is made, for example:

“78” is entered if a refund of the over-transferred amount is requested.
“79” – if there was an erroneous collection by the tax authority.
“330.40” is indicated when the state duty is refunded.

Put a dash in empty cells.

“1” – if there was an overpayment,
“2” – if there was an excessive recovery by a government agency,
“3” – if the tax amount is subject to reimbursement (refers to VAT).

In the next field you need to indicate with a code from 1 to 5 which payment is being requested for a refund. The decoding of the codes is given next to the field.

Then you need to indicate the tax period for which the overpayment occurred.

The column consists of three blocks, which are filled in as follows:

The first two cells indicate the period: “MS” – month, “Q” – quarter, “PL” – half a year, “GD” – year.
In the second two cells the period is specified. If a month was selected, then its number is entered here from 01 to 12. If a quarter was selected, its number is from 01 to 04. If a half-year was selected - 01 or 02. For the year, zeros are indicated in both cells.
The last block of four cells is the year number.

Nearby there is a column for indicating.

In the field below, the BCC of the payment for which the overpayment occurred is recorded.

The lower part of the form is divided into two columns; only the left one is filled out here. It is necessary to enter a code - who is submitting the document, his full name, contact phone number, date of completion.

If the form is submitted by an authorized representative, it is necessary to indicate the details of the power of attorney. A copy of the power of attorney must be attached to the application. In the appropriate field, indicate the number of attached documents.

Attention! When an entrepreneur fills out the form, a dash is placed in the full name field, the individual entrepreneur signs the document and the date of signing is indicated.

Sheet 2

Bank details are recorded on the second sheet. The header is filled out in the same way as the title page. Only the sheet number is indicated here as “002”.

Overpaid funds for various taxes and fees (VAT, profit, insurance premiums) can be returned or offset as future payments by submitting a corresponding application to the territorial Federal Tax Service (subclause 5, clause 1, article 21 of the Tax Code of the Russian Federation). Moreover, if an error is discovered at the end of the year when compiling the annual balance sheet of a budgetary institution, the accountant should not be upset; the situation can also be corrected. The question is how to do it correctly. Let’s figure out when to fill out an application for a credit for the amount of overpaid tax.

What can you do about the overpayment?

In the tax refund or offset procedure, there are two options for the development of events:

The first situation is when the overpayment must be left. If there are current penalties and fines or arrears for this group of taxes, you need to authorize a reconciliation with the tax authority as of the current date (clause 5 of Article 78 of the Tax Code of the Russian Federation). Based on the results, a settlement will be made. There is no need to contact the tax authorities, you just need to provide a letter requesting a reconciliation. If there is an overpayment left after offset, you can apply for a refund. Moreover, if a specialist from the Federal Tax Service discovers an overpayment that has occurred at an institution, and at the same time the enterprise has accrued arrears of the same tax level or penalties, then the inspector has the right to independently make a decision on offset (clause 5 of Article 78 of the Tax Code of the Russian Federation).
If the enterprise does not have any unpaid penalties, arrears and penalties, then it needs to contact the inspectorate and apply for a credit for the overpayment of taxes - the application is submitted to the Federal Tax Service or repayment is made against future tax payments or fines (Clause 4 of Article 78 of the Tax Code of the Russian Federation) .

Territorial Federal Tax Service Inspectors allow up to ten days inclusive to make a decision, and another five to notify about the decision made (recount or refusal). The Federal Tax Service specialists must pay the confirmed amount, or rather, transfer funds to the current account, within 30 days from the date of registration of the application documents.

If tax authorities require a desk audit to carry out offsets or refund procedures, review of the submitted documentation may take three months.

Tax authorities accept documents for refund or credit of money within three years from the day on which the excessive transfer was made (clause 2, 7, article 78 of the Tax Code of the Russian Federation).

Where to submit documents for credit

All applications must be sent to the territorial offices of the Federal Tax Service of Russia personally by the applicant - the head or his direct representative, acting by proxy.

If a budget organization has a personal account on the official website of the Federal Tax Service or provides periodic reporting in electronic form, it is possible to generate an electronic appeal. The money will be sent to a current account, which is registered in the Unified State Register of Legal Entities.

As for specialized accounting systems for electronic document management, based on Order of the Federal Tax Service of Russia dated May 23, 2017 No. ММВ-7-8/478@, it is allowed to submit applications and appeals from institutions through electronic reporting services. Responsible specialists and accountants can thank modern technologies, because now you can create and send an application online, signing it with an enhanced qualified digital signature, without leaving your office.

Elena Lefterova, Outsource Bureau Lefterova:
It is, of course, more profitable to return the overpayment. Working capital never hurts. But this can be done if the company does not have any debts on other payments to the budget. There are only two recommendations:

when submitting an application, a desk audit immediately begins for the tax for which you are asking for a refund, so you must be sure that everything is in order in the reporting;

Before applying for a refund, take a statement of settlements with the budget, make sure there are no debts.

Today there are no difficulties in returning the overpayment. During a desk audit, the tax office does not touch other aspects of your activity, except those mentioned above. If everything is OK, the money is returned within 10 days. Moreover, if you made a mistake in the amount of the overpayment, the tax office will calculate it and return as much as it should.

Mandatory requirements for form and content

Since March 31, 2017 (Order No. ММВ-7-8/182@ dated February 14, 2017), there have been significant changes to the formal plan in the forms for credit or return. The main news was the addition of insurance contributions to extra-budgetary funds to the main group of taxes subject to refund and offset.

The application must be submitted using the unified form:

return of funds - form according to KND 1150058;
offset of overpaid amounts - form according to KND 1150057.

You can find these statements both on the official website of the Federal Tax Service and on our portal.

Each document must have the signature of the head of the institution and a seal.

A number of local Federal Tax Service Inspectors of Russia accept requests in any form. In the letter you need to indicate the addressee of the appeal, from whom it is being made, indicate in detail what exactly he needs: to offset or return the overpaid amount, and also indicate the exact amount, register the KBK and OKTMO.

The tax overpayment application form is available for download on our website.

Instructions for filling

Let's consider a step-by-step algorithm for filling out an application for offset of tax overpayment. The following information must be reflected in the unified form:

First, fill out the TIN and KPP;
Next, you need to give a serial number to the document (accounting is carried out from the beginning of the current year);
code of the territorial Federal Tax Service to which the application will be submitted;
the full name of the budget organization is given;
the regulating article of the Tax Code of the Russian Federation is noted - article 78;
the basis for the offset is an overpayment of tax, an excess of the amount collected, or a tax subject to reimbursement;
the amount of excessively transferred funds in figures;
The period in which the overpayment of taxes occurred is entered (the instructions on the form indicate the rules for filling out this cell): year (YY), six months (PL), quarter (Q), month (MS);
BC and OKTMO codes for overpayment are specified (can be found on the official website of the Federal Tax Service);
the code of the territorial inspection of the Federal Tax Service, in which this payment was credited, is indicated;
a figure is set corresponding to the further action: either repayment of the arrears (1), or offset as future payments (2);
BC and OKTMO codes, as well as the period in which the excess tax payment must be offset;
the exact number of sheets of the unified form and the entire package of documents provided is indicated;
information about the applicant himself, his full name. and telephone number, status in the organization and availability of a power of attorney.

The form is filled out either handwritten - in block letters (the characters do not extend beyond the cells) or electronically. Empty cells are either not filled in or are marked with dashes.

The submitted documentation must be accompanied by a document confirming the resulting surplus, certified by the head of the institution or individual entrepreneur.

Legal entities and individual entrepreneurs fill out only the first page of the form. Page 2 is designed specifically for individuals who are not individual entrepreneurs.

If the form is provided by an individual, then he needs to fill out his TIN on the title page, and on page 3 indicate the current passport data and address of residence.

Is it possible to return tax overpayment?

It is possible to return the excess amount of payments to the tax office, but the tax authorities do not seek to assist payers in this procedure. Before contacting the Federal Tax Service, you must check whether the organization has any penalties, penalties or arrears by ordering a reconciliation report valid on the date of the overpayment from the territorial inspectorate.

If no penalties are found, you must submit an application for a refund of the amount of overpaid tax. The inspection returns funds within one month from the official date of the application.

State employees display the following entries in accounting:

Dt 0 201 11 510 Kt 0 303 00 730 (“Calculations for payments to budgets” (030301730, 030302730, 030305730 - 030313730)).

At the same time, the receipt should be reflected in off-balance sheet account 18 (290).

For non-commercial organizations wiring: Dt 51 Kt 68.

How to apply for a credit or refund of overpaid tax

The register is submitted in the manner and form approved by Order of the Federal Tax Service of Russia No. ММВ-7-8/182@ dated 02/14/2017.

An accountant can choose one of three existing ways to apply for a tax credit or refund:

personally or through a representative - with the obligatory execution of a power of attorney;
by post, enclosing in the letter an inventory of the package of documents provided;
via electronic communication channels, signing the file with an enhanced qualified electronic digital signature.

The form is drawn up in two copies - one is submitted to the Federal Tax Service, the other remains with the taxpayer. The printed register is signed by the manager or other responsible person, and the date of compilation is indicated. The document is certified by a seal if the institution uses it.

An overpayment of taxes, even a very small one, is like the proverb: “It’s a small misfortune, but it doesn’t let you sleep.” Full immersion in the topic will make it easy to restore the balance in tax payments before the statute of limitations makes it excruciatingly painful.

In general, the action plan is simple: discovered ⇒ chosen: refund or offset ⇒ submitted an application to the tax office ⇒ received a refund or offset of the overpayment.

BLANKS AND FORMS on the topic

So, overpayment of tax: how to return? – read below in full detail and with illustrations. (the article mainly talks about overpayment of “tax”, but everything stated is also true for fines and penalties for taxes – approx. editorial staff)

The content of the article

Legislative foundation: links to laws and departmental clarifications

What to do if there is an overpayment of taxes?

Overpayment of tax can occur in two cases:

you are mistaken - this is unnecessary paid tax;
the tax authority made a mistake - this is unnecessary exacted tax.

In the second case - the amount of excess tax collected is refundable with interest(from the day following the collection to the day of return or offset at the Bank of Russia refinancing rate in force during this period).

The distinctive criterion is the basis for the transfer to the budget.

Overpaid tax is formed if you paid an amount more than required by law. The reasons may be different, for example:

the entrepreneur himself (without the “help” of tax authorities) incorrectly calculated the amount of tax;
error in the payment (incorrect amount, incorrect details, repeated payment, etc.);
change in the tax regime (for example, in the middle of the year the right to use the simplified tax system was lost, and advance payments had already been made), changes in legislation;
At the end of the year, the final tax amount is less than the advance payments made.

The common basis for these reasons is that the overpayment was made by the entrepreneur without the participation of the tax authority. If the tax authorities made a decision, made a demand, and you paid it, even voluntarily, this is already an excessively collected tax.

Overcharged tax– more was transferred to the budget than required by law, and this was caused by the actions of the tax authority. For example:

the inspectorate assessed additional taxes, and the entrepreneur challenged them in court, but at the time of the court’s decision the money had already been transferred to the budget;
the tax authority assessed tax, fines, penalties, reflected this in the decision based on the results of the tax audit and (or) in the request, the amounts were transferred to the budget, after which errors were identified. It does not matter whether the entrepreneur voluntarily paid the excess amounts or they were collected forcibly, it is important that the basis was “calculations” of the Federal Tax Service;
The tax authorities identified an overpayment of taxes and independently carried out an offset against the arrears; it later turned out that there was an overpayment, but the debts in the repayment of which the overpayment was offset were accrued erroneously (an unlawful offset from the date of its implementation can be considered an excessively collected amount).

The resulting overpayment can be:

offset against existing tax debts (fines, penalties);
offset against future payments;
return to the bank account.

The procedure for “offsetting” an overpayment is simpler than a refund; as a rule, the tax authorities are more willing to offset it. But offsets are only possible between taxes of the same level (see the next topic).

If there are tax debts (penalties, fines) that can be offset, first an offset will be made to pay them off; the remaining amount can be disposed of at your own discretion.

If there are debts that can be offset, tax authorities can independently direct the resulting overpayment to pay off the debt, without your application, notifying you “after the fact.” But they do not always show such independence. Therefore, you don’t have to wait for the Federal Tax Service and take the initiative: the test will be completed faster - less penalties.

If the overpayment is unnecessary recovered amount, there are no tax debts, and you want offset amounts against future payments– a question may arise, since the Tax Code does not directly indicate the possibility of such an offset (it only stipulates the return of such amounts). The approved application forms for this “option” require minor adjustments. However, the tax authorities may agree to this (internal regulations allow them such an offset). But it’s better to consult with the inspectorate first.

To return or offset tax overpayments, you must send an application to the Federal Tax Service. Application forms are approved by Order No. ММВ-7-8/09 (see below).

Which taxes can be offset?

All taxes are divided into groups (types): federal, regional and local. This distribution is established by the Tax Code (Articles 12 – 15).

Federal taxes and fees:

taxes under special tax regimes (STS, UTII, Unified Agricultural Tax, Patent)
value added tax;
excise taxes;
personal income tax;
corporate income tax;
mineral extraction tax;
water tax;
fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;
National tax.

Regional taxes:

corporate property tax;
gambling tax;
transport tax.

Local taxes and fees:

land tax;
property tax for individuals;
trade fee.

Overpayment can be offset only between taxes of the same group (type), regardless of which budget the revenues go to and which BCC (budget classification code).

In addition, an entrepreneur can act as a tax agent: for example, transfer personal income tax to the budget from the salaries of his employees. It is also impossible to offset between taxes for which the individual entrepreneur acts as a tax agent and taxes for which the individual entrepreneur is the taxpayer.

Application for offset of overpaid or collected tax (form/blank, sample)

Adj. No. 9 to the Order of the Federal Tax Service of Russia dated March 3, 2015 No. ММВ-7-8/90@: open for viewing or filling out (doc, 32KB).

Application for refund of overpaid or collected tax (form/blank, sample)

Adj. No. 8 to the Order of the Federal Tax Service of Russia dated March 3, 2015 No. ММВ-7-8/90@: open for viewing or filling out (doc, 34KB).

Sample form with comments.

Where to go to offset or refund taxes, penalties, and fines?

As a general rule, you need to contact the tax authority at the place of registration (i.e., place of registration).

If an entrepreneur is registered with several tax inspectorates (at the place of business, at the location of the real estate), it is better to send the application to the tax authority where the overpayment was identified - this is the opinion of the Ministry of Finance. Although the Federal Tax Service in some cases believes that the taxpayer has the right to independently choose which tax office it is more convenient for him to contact.

If an error is discovered after a change in tax office, all applications are submitted at the place of current tax registration.

Some confusion may arise if there was a tax change during the period when the issue of credit/refund was “in process.” For example, an entrepreneur filed an application and changed the Federal Tax Service before the tax authorities made a decision. In such a situation, the tax authority at the old place of registration must complete the issue - this is not spelled out in the Tax Code of the Russian Federation, but follows from judicial practice.

If the tax authority made a decision on the “old” registration, and the entrepreneur challenged it in court, the court may oblige the tax inspectorate to fulfill the obligation to return/offset, both at the old and new place of registration (from the court’s point of view, the tax authorities are centralized system).

You can also return/set off the overpayment in court.

At the same time, for overpaid amounts, it is necessary to first contact the tax authority; if a refusal is received or a decision is not received at all, it is necessary to file a complaint with a higher authority and only after that - to the court.

Regarding excessively collected taxes, you can go directly to the court, but you can also first send an application to the Federal Tax Service.

What is the deadline to submit an application for a credit or refund of overpaid taxes?

Overpaid tax

The period for filing a claim with the tax authority is 3 years. In general, the period begins to count from the moment of payment.

Peculiarities:

If the overpayment occurred when transferring advance payments (that is, at the end of the year the tax amounts turned out to be less than the advance payments already transferred), then the three-year period begins from the date of filing the annual declaration. Or from the statutory date for filing the return if the return is filed late.
If the tax was paid in parts (several payments) and there was an overpayment, the period is calculated for each payment separately.

Rules for calculating the period:

the term expires on the corresponding date and month of the last year of the term (i.e. the same date of the same month three years later);
If the expiration date falls on a weekend or holiday, the expiration date is postponed to the next working day.

For example: an erroneous payment was made on October 28, 2014, since October 28, 2017 is a Saturday, then you must apply for a refund (offset) of the overpayment until October 30, 2017 inclusive.

The deadline for going to court when challenging a decision of the tax authorities is 3 months from the day the tax authority refused the offset (refund) or did not make a decision on the offset (refund) within the period established by the Tax Code (this is 10 working days).

You can also go to court with material requirement on offset or refund of overpaid taxes, i.e. file an application with the court not to appeal the decision of the tax authority, but to return (offset) the overpaid amount of tax. In this case, the general limitation period is 3 years. There is a fine line here, a legal one: if this is your case, contact a lawyer.

Overcharged tax

The deadline for contacting the tax authority is 1 month from the day you learned about the collection, or when the judicial act on the unlawful collection of taxes came into force.

The period for going to court is 3 years from the day you learned or should have known about the collection of excess payments.

P.S. Have you done everything and are waiting for a refund or credit? Be patient...

When will the inspectorate return (offset) the overpayment of taxes?

The tax office must make a decision on offset or refund of amounts within 10 working days after receiving your application. Tax authorities must notify of their decision within 5 working days after its adoption.

If the decision is positive, the following is carried out:

credit – within 10 working days;
return – within one month.

The period is generally counted from the date the Federal Tax Service receives the taxpayer’s application.

But. If an overpayment is detected by an entrepreneur, the tax authority has the right to not immediately believe it and initiate additional procedures:

reconcile tax payments - no more than 15 working days (if there are no discrepancies - 10 working days);
conduct a desk audit (if the presence of an overpayment follows from a declaration, for example, an annual or clarifying one) - no more than 3 months.

And after these procedures are completed, the countdown begins for the Federal Tax Service to make a decision and offset and return the overpayment, i.e. plus 10 business days for credit or plus a month for refund.

Article 78 of the Tax Code of the Russian Federation (Part 1) “Credit or refund of amounts of overpaid taxes, fees, penalties, fines”
Article 79 of the Tax Code of the Russian Federation (Part 1) “Refund of amounts of excessively collected taxes, fees, penalties and fines”
Order of the Federal Tax Service of Russia dated 03.03.2015 N ММВ-7-8/90@ "On approval of document forms used by tax authorities when carrying out offset and refund of amounts of overpaid (collected) taxes, fees, penalties, fines"
Letter of the Ministry of Finance of Russia dated July 12, 2010 N 03-02-07/1-315 (the offset and return of excess payments to the budget is carried out by the inspection at the place of your registration that identified the overpayment)
Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 57, paragraph 33 (for overpaid payments, an appeal to the court is possible only after the inspection has refused to satisfy the claim or left it unanswered)
Part 4 Art. 198 of the Arbitration Procedure Code of the Russian Federation (the period for going to court when challenging a decision or action (inaction) of the tax authorities is three months)