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The deadline for filing an application for the refund of overpaid taxes is 3 years from the date when the taxpayer learned about this overpayment. The term was increased from 1 month to three years literally at the end of 2017, and began to operate from 12/14/2017 according to No. 322-FZ of 11/14/2017.
The Inspectorate is obliged to make a decision on the return of overcharged amounts within 10 days from the date of receipt of the application. And in this case, the amount of overpaid tax is returned strictly with interest.
Example
IP Ivanov paid the simplified tax in the amount of 60,000 rubles on time. However, for some reason, the Germany WhatsApp Number List payment did not reach the Federal Tax Service. The inspection considered the entrepreneur a debtor and collected the amount of tax from him again. The entrepreneur proved the timely payment and applied for a refund of the overpaid tax. The number of days for which interest should be calculated is 10.
Calculate the interest on overpaid tax using the following formula:
% = Refund amount × D × SR ÷ 365;
% - interest on the amount of overcharged tax;
Amount of refund - the amount of overcharged tax subject to refund;
D - the number of days for which interest is calculated (from the day following
after the day of collection, until the day of actual return);
SR - refinancing rate, from March 23 7.25%.
(60000 × 10 × 7.25) ÷ 365 = 119.17 rubles.
In total, the Federal Tax Service must return to the current account of the individual entrepreneur:
60000 + 119.17 \u003d 60119.17 rubles.
The organization applied the deduction
For VAT, excise and personal income tax payers, this situation is quite common. By exercising its right to a deduction, the budget turns out to be indebted to the taxpayer.
VAT refund can be carried out in a general manner, or in a declarative manner.
The general procedure provides for the submission of a VAT return indicating the amount of VAT to be reimbursed from the budget. The Inspectorate begins a desk audit, which lasts no more than 3 months. Based on the results of the audit, the Federal Tax Service decides whether to refund VAT or refuse.