Deadlines for transferring tax deductions
First, let’s look at the time frame within which, after submitting a set of documents, the Federal Tax Service must transfer money to the taxpayer. This is a statutory period, which is explained in the letter of the Ministry of Finance dated 03-04-05/9949.
And this is how the deadline is formed:
- After submitting the documents, a desk audit begins, which lasts 3 months. We can say that the tax office is looking into whether a citizen is entitled to a tax deduction at all, and how much he needs to pay.
- If the desk audit is successful, then if the application has already been submitted (usually it is submitted immediately upon applying to the Federal Tax Service), funds are transferred to the details specified by the citizen within 1 month.
If you submit an application after a desk audit has been carried out, then the one-month report begins from the date of submission.
It turns out that the standard period for calculating and transferring tax deductions in Russia is 4 months, provided that the application for transfer was submitted immediately or during a desk audit. If it is submitted later, then payment must be expected within a month after this event.
You should also pay attention to the fact that the money is transferred to a bank account, which is not credited instantly. Deadline: within 3 working days. That is, if the Federal Tax Service made the transfer within the maximum deadline, the money can reach the citizen in 4 months and 3-5 days after submitting all documents, including the application.
How to return interest in case of excessive tax collection
According to the law, the tax authority, having established the fact of excessive tax collection, is obliged to inform the taxpayer about this within 10 days from the date of establishing this fact. The specified message is transmitted to the head of the organization, individual entrepreneur, their representatives personally against signature or in another way (clause 4 of article 79 of the Tax Code of the Russian Federation).
But on its own initiative, the Federal Tax Service is not obliged to return excessively collected tax amounts. Therefore, refund of tax and interest in such situations is also carried out in a declarative manner. To receive a refund, you will need to submit an application in the form approved. by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/ [email protected]
There is no need to submit a separate application for the accrual of interest on the amount of overcharged tax. The tax is refundable with interest already accrued on it.
At the same time, in contrast to a voluntary overpayment in the event of excessive collection of tax, the accrual of interest on its amount does not depend on the fact of filing an application for a refund. Interest in such cases is accrued not from the end of the month from the date of submission of the application to the Federal Tax Service, but from the moment the tax is collected.
Therefore, in principle, the taxpayer may not report the accrual and return of interest to the Federal Tax Service, but file a claim directly with the court.
If the tax deduction has not arrived after 4 months
Such situations, although rare, do happen. If more than 4 months and 3 working days have passed since the submission of documents, including the application, you need to clarify the situation.
If the tax office does not return the deduction within the period established by law, file a complaint. By law, this can be done the very next day after your rights are violated. The procedure for filing a complaint is explained by Order of the Federal Tax Service of Russia N ММВ-7-19/ [email protected]
What is stated in the order:
- If the tax deduction has not been received, you must submit an appeal to the higher Federal Tax Service authority, that is, to the Federal Tax Service. But the appeal is submitted through the tax service that has not fulfilled your legal requirements.
- Having received the application-complaint, the Federal Tax Service is obliged to accompany it with its documents and send it to the Federal Tax Service within three days.
- In this case, upon receipt of a complaint, the initial Federal Tax Service undertakes to eliminate the violation, if any, as quickly as possible, and report this to a higher authority.
- A citizen has the right to file a complaint within 1 year after his rights were violated. But if there is an absence for a good reason, the period can be extended.
- The complaint is reviewed within 15 days. If additional documents are requested, the period is extended to 30 days.
The law provides for filing a complaint against the actions of the Federal Tax Service through the taxpayer’s personal account. That is, you can send your appeal there or in the standard way - through the Federal Tax Service office where you submitted your application for a tax deduction.
Clarification of the amount of interest by the tax authority
If the tax authority did not pay the interest or paid it in full, it must pay it in addition (clauses 10, 11, 12 of Article 78 of the Tax Code of the Russian Federation).
The additional payment occurs within three days after receiving notification from the Federal Treasury about the date of actual return of the overpayment amount (clause 6, article 6.1, clause 12, article 78 of the Tax Code of the Russian Federation). Next, the inspection makes a decision on the return of interest for the remaining days of delay and sending the order to the Federal Treasury.
Example
The application for the return of the overpaid amount was drawn up on 01/26/2021.
What to do if the Federal Tax Service refused to satisfy your application for the return of overpaid payments to the budget or left it without an answer, ConsultantPlus experts explained. Get free demo access to K+ and go to the Ready Solution to find out all the details of this procedure.
Returns must be made no later than 02/26/2021.
The decision to refund the overpayment was made by the tax authority on April 20, 2021.
The delay amounted to 53 calendar days - from 02/27/2021 to 04/20/2021 inclusive.
The inspectorate calculated the interest for 53 days and on the same day sent a payment order to the Federal Treasury to transfer it to the taxpayer.
On April 25, 2021, the inspection received a notification from the Federal Treasury that the refund of the overpayment and interest payment were made on April 24, 2021.
Therefore, for the period from 04/21/2021 to 04/24/2021 (4 days), the inspection must accrue an additional amount of interest and no later than 04/28/2021 send an order to the Federal Treasury to transfer it to the taxpayer.
Making a complaint correctly
If the tax deduction does not arrive, you file a complaint with the Federal Tax Service, sending it through your personal account or the Federal Tax Service itself. But it is extremely important to draft the complaint correctly so that the higher authority does not have a reason to cancel it. Its contents are also indicated in Order of the Federal Tax Service of Russia N ММВ-7-19/ [email protected] :
- Full name of the citizen and his place of residence, telephone number;
- the inaction of which division of the Federal Tax Service the citizen is appealing, specific officials can be indicated. But in this case, simply the name of the unit will do;
- what specific actions or inactions are being appealed. In this case, write in free form that you are not receiving a tax deduction;
- On what grounds did the citizen decide that his rights were violated? That is, here you need to describe that you submitted declarations and applications on such and such dates, that so much time has passed, and the money has not arrived;
- applicant's requirements. In our case, receiving a payment. But you can also demand a penalty for the delay from the Federal Tax Service - more about them below;
- indicate a convenient channel through which you want to receive a response. For example, in writing, in your personal account, by email; a list of documents that you attach to your application.
Accompany your complaint with copies or scans/photos of all documents on applying for a tax deduction that you have in your hands.
The complaint is made in free form without emotions, write only clear facts. If the appeal is drawn up with violations and does not reflect the entire situation, the Federal Tax Service will reject the complaint within 5 days after receipt.
Calculation of interest on voluntary overpayment of taxes
In cases where overpayment of taxes occurs due to the fault of the payer himself (incorrect application of the tax rate, erroneous overestimation of the taxable base, etc.), a mandatory condition for collecting interest from the Federal Tax Service is the declaration of rights to return the amount of the overpayment.
Interest in such cases begins to accrue only if there is a taxpayer’s application submitted to the Federal Tax Service for a refund of overpaid tax. Without filing such an application, the inspectorate has no obligation to refund taxes and, accordingly, pay interest on the amount of untimely returned payments.
In order to receive back the overpaid tax and, possibly, monetary compensation, the payer is required to submit an application to the tax office at the place of his registration. The application form was approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/ [email protected] The application, among other things, indicates the details of the taxpayer’s bank account to which the tax and interest are returned, the amount of overpaid tax and the BCC for the overpaid tax.
Taxes and contributions must be returned within one month from the date the tax authority received this application. Otherwise, along with the tax, the Federal Tax Service will be obliged to return to the payer the interest accrued on the amount of untimely returned tax.
Interest is accrued not from the day the tax is paid in an inflated amount, but from the day that follows the elapsed month allotted to the tax authorities to return the overpaid amounts.
The application for a refund of overpaid tax can be submitted within three years from the date of payment.
The law does not provide for a separate application form for collecting interest on the amount of untimely returned overpayment. Moreover, payers are not required to declare such interest. Interest is calculated and accrued by the tax authorities themselves upon missing a month's deadline (Clause 10, Article 78 of the Tax Code of the Russian Federation).
If the payer demands the return of the overpayment and interest through the court, bypassing the stage of filing a refund application (for example, if a three-year deadline is missed), then the court will refuse to collect the interest. This is due to the fact that in case of voluntary overpayment, interest is accrued one month from the date of filing the relevant application.
If your tax deduction is not returned on time, demand a penalty
Very few taxpayers know that if the transfer of a tax deduction is late, they can demand a penalty from the Federal Tax Service for all days of delay. Penalties are calculated based on the rate of the Central Bank of the Russian Federation at the time of the violation.
For example, at the time of creation of the material, the key rate of the Central Bank of the Russian Federation is 6.75% per annum. That is, for 1 day of delay, a penalty of 6.75/365, that is, 0.0185% per day, is due on the unpaid amount.
For example, the tax office does not pay a tax deduction in the amount of 50,000 rubles on time. The delay period was 14 days. What happens:
- For each day of absence, penalties in the amount of 50,000 * 0.0185% are incurred. That is, 9 rubles 25 kopecks;
- for 14 days the amount of the penalty will be 129.5 rubles.
Yes, the amount of penalties for the Federal Tax Service is small, but this money is your full right. Therefore, when filing a complaint with the Federal Tax Service, indicate in your demands not only the payment of a tax deduction, but also the payment of penalties, indicating the amount for each day of delay.
