The tax refund is considered income under the tax. If the simplified person is returned the amounts previously paid by him What to do if you overpaid the tax on the tax

Overpayment may occur due to the following circumstances:

During the year, the IP on the simplified tax system "income" paid advance payments on income.

All contributions for the year were paid in December and their amount is greater than the tax payable for the year

Insurance premiums were also paid during the year, but the amount of all advance payments based on the results of the 1st quarter, half a year and 9 months turned out to be more than the amount of tax for the entire year (for example, on the simplified tax system "income-expenses", if there was little income in the 4th quarter, and the costs are many).

Error in payment or calculations.

Offset of overpayment under the simplified tax system, do I need to write applications to the Federal Tax Service

Perhaps, when calculating advance payments, the accountant made a mistake and counted an extra advance on tax payable. Or an error could occur during the formation of the payment.

Set off against future payments (clause 4, article 78 of the Tax Code of the Russian Federation),

Return to the current account (clause 6, article 78 of the Tax Code of the Russian Federation). This option is possible only if the company has no debts to the tax authorities for other taxes (penalties, fines). If there are arrears, the IFTS will independently set off the tax overpayment under the simplified tax system against the taxpayer's debts to the budget (clause 5, article 78 of the Tax Code).

Refund of overpayment from the IFTS

The IFTS does not like to return money if it is a significant amount. If you plan to return a large amount, get ready for additional checks.

When making payments, some banks charge a commission for each payment. Calculate whether you will lose extra money if you first return the overpayment from the budget, and after a few months again transfer the money to the budget as an advance payment under the simplified tax system. This is especially true for small overpayments.

USN overpayment of tax

Don't have a cottage yet?

huge lake
pine forests
hunting and fishing
1.5 hours from Moscow

learn more

How to confirm overpayment

Declaration - a statement on the amount of tax payable (Article 80 of the Tax Code of the Russian Federation). And if the amount of N rubles is indicated in the declaration, then it should be received. Therefore, before applying for an overpayment, it is necessary to correct the information in the declaration, i.e.

Overpayment on SSN for a year - how to set off and return?

make sure that the amount payable is really less than the amount received and reflected in his personal taxpayer account.

How to make a choice

After you have decided what to do with the overpayment, you need to inform the Federal Tax Service of your decision by submitting an application.

Overpayment of USN tax

It needs to specify:

What confirms the overpayment

P.S. According to Art. 78 of the Tax Code of the Russian Federation, the tax authority itself can calculate and set off the overpayment against the existing arrears. If you care about the arrears for which the overpayment will be credited, you need to submit an application.

Overpayments and may occur due to the following circumstances:

- During the year, the IP on the simplified tax system "income" paid advance payments on income. All contributions for the year were paid in December and their amount is greater than the tax payable for the year

- Insurance premiums were also paid during the year, but the amount of all advance payments based on the results of the 1st quarter, half a year and 9 months turned out to be more than the amount of tax for the entire year (for example, on the simplified tax system "income-expenses", if there was little income in the 4th quarter , and the costs are many).

- An error in the payment or calculations. Perhaps, when calculating advance payments, the accountant made a mistake and counted an extra advance on tax payable. Or an error could occur during the formation of the payment.

Taxpayers applying the simplified tax system must pay a single tax at the end of the year by March 31, 2015 (for organizations) or until April 30, 2015 (for individual entrepreneurs). But what to do if the tax is already overpaid?

In this situation, the reason for the overpayment does not matter. Another thing is important - how to deal with the overpayment.

First of all, you need to make an act of reconciliation with the tax office. You can request a reconciliation report through many programs designed to send reports. You can also conduct a reconciliation directly at the inspection by writing an application.

The application form is free, most often a sample can be found at the information stands of the inspection. In the application, we write everything that we want to know: for how long we check, for what taxes, do not forget to indicate the CBC along with the name of the tax. Also indicate the method of receiving documents - in person or by mail.

The inspectorate prepares its copy of the reconciliation act and gives it to you for verification. It is possible that the IFTS will not agree with your data. For example, a payment for 9 months could be erroneously transferred to another CCC. In case of discrepancies in the data, the cause of the discrepancy should be established and eliminated.

After confirming the fact of the overpayment, the taxpayer has 2 options on how to dispose of the overpayment:

- set off against future payments (clause 4, article 78 of the Tax Code of the Russian Federation),

- return to the current account (p.

How to return an overpayment under the USN

6 art. 78 of the Tax Code of the Russian Federation). This option is possible only if the company has no debts to the tax authorities for other taxes (penalties, fines). If there are arrears, the IFTS will independently set off the tax overpayment under the simplified tax system against the taxpayer's debts to the budget (clause 5, article 78 of the Tax Code).

Overpayment offset against future payments

It is carried out on the basis of the application of the taxpayer. It can be transmitted both in paper form and in electronic form, certified by an EDS (electronic digital signature), through TCS (telecommunication communication channels).

The application is written in free form. Do not forget to specify the details of the organization, the period of occurrence of the overpayment, the tax for which the overpayment was formed, and also how you want to offset the amount.

Refund of overpayment from the IFTS

Refunds are also made at the request of the taxpayer. Be sure to indicate the bank details to which the payment should be received.

What is the best thing to do if there is an overpayment on the simplified tax system?

It's up to the taxpayer to decide, of course. However, there are a few things to keep in mind:

- The IFTS does not like to return money if it is a significant amount. If you plan to return a large amount, get ready for additional checks.

- When making settlements, some banks charge a commission for each payment. Calculate whether you will lose extra money if you first return the overpayment from the budget, and after a few months again transfer the money to the budget as an advance payment under the simplified tax system. This is especially true for small overpayments.

Don't have a cottage yet?

Construction of houses in Pereslavl-Zalessky.

huge lake
pine forests
hunting and fishing
1.5 hours from Moscow

learn more

Very often, when calculating the tax, mistakes are made and in rare cases “in their favor”, paying the amount more than required.

How to confirm overpayment

As soon as it is discovered that an overpayment has occurred on the tax, you need to understand exactly how it was formed. If an error was made due to incorrect settlement operations (for example, calculating the tax base, benefits), then the refund of the overpayment of taxes must begin with the submission of a “clarification”.

Filing a “clarification” is one of the ways how you can return an overpayment of taxes. There are other options, we will consider them below.

An overpayment will be detected during a desk or on-site audit, as a rule, this is an incorrect filling of the declaration and arithmetic errors. The Federal Tax Service notifies in writing about each error, this notice and confirms the overpayment.

According to the act of reconciliation. If this document exists and is signed by employees of the Federal Tax Service, then there is no need to submit a “clarification”. Reconciliation can be initiated by both the tax authority and the payer.

If the tax overpayment is confirmed in court (Decree of the FAS UO dated 02.07.08 No. Ф09-5218 / 07-С3)

How to deal with tax overpayments

When the overpayment is documented, it is necessary to decide what to do with it.

The returned amount of the overpayment can cover arrears, penalties or fines. But arrears can only be covered by taxes of the same type. For example, surpluses from federal taxes (eg income tax) can be used to pay back arrears on the same federal taxes (eg VAT). According to the regional, distribute only to the regional. Local to local. The same goes for fines and penalties.

Overpayment offset against future payments, but also only within the same tax type.

Return of funds to the organization.

How to make a choice

After you have decided what to do with the overpayment, you need to inform the Federal Tax Service of your decision by submitting an application. It needs to specify:

Amount to be refunded
What confirms the overpayment
What tax was overpaid
What will you do with the overpayment (refund or offset)

If return. Specify the account to which you want to transfer the surplus
If offset. Indicate for which tax payment

It is also possible to "split" the surplus. For example, a part to pay off the arrears, a part to be offset against subsequent payments, and a part to be returned to the company's account. For such a division, an application must be submitted within 3 days from the date of payment of the surplus.

The application is submitted in 2 copies, the tax stamp is put on the second. After that, a decision is made within 10 days.

In the case of a refund, the money is credited to the current account no later than 1 month from the date of application. If the money did not come, penalties are charged, just for this you need to keep the 2nd copy.

Tax overpayment under the simplified tax system for the year - how to offset?

According to Art. 78 of the Tax Code of the Russian Federation, the tax authority itself can calculate and set off the overpayment against the existing arrears. If you care about the arrears for which the overpayment will be credited, you need to submit an application.

How to offset the overpayment for the STS in 2018

The Tax Code allows you to set off paid insurance premiums (and some other payments) against the STS tax when applying the Simplified Taxation System (STS). But in order to apply this procedure, it is necessary to calculate insurance premiums in a special way and pay them in special terms.

The Tax Code of the Russian Federation (TC RF) allows you to set off the amount of paid insurance premiums against the payment of tax (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation). This right is granted only to taxpayers who have chosen income as an object of taxation.

How to offset overpaid tax

Such taxpayers reduce the amount of STS tax (advance tax payments) calculated for the tax (reporting) period by the amount of insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, compulsory medical insurance, compulsory social insurance from accidents at work and occupational diseases, paid (within the calculated amounts) in this tax (reporting) period in accordance with the legislation of the Russian Federation (clause 1, clause 3.1, article 346.21 of the Tax Code of the Russian Federation).

Also, the amount of USN tax can be reduced by amounts:

— expenses for payment of benefits for temporary disability1

— payments (contributions) under voluntary personal insurance contracts concluded with insurance organizations2

In general, the amount of STS tax cannot be reduced by more than 50 percent by the amount of expenses indicated in this paragraph. But individual entrepreneurs who do not make payments and other remuneration to individuals reduce the amount of tax (advance tax payments) on paid insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount (that is, without limits on the amount).

Consider how to set off the above amounts of expenses using the example of insurance premiums to a pension fund and compulsory health insurance (let's call them insurance premiums) for an individual entrepreneur who does not make payments and other remuneration to individuals.

USN tax is paid in the form of advance payments no later than the 25th day of the first month following the expired reporting period (clause 7 of article 346.21 of the Tax Code of the Russian Federation), that is:

For the year, the USN tax is paid at the end of the tax period no later than the deadlines established for filing a tax return by article 346.23 of the Tax Code of the Russian Federation (clause 7 of article 346.21 of the Tax Code of the Russian Federation), that is:

- Individual entrepreneurs - no later than April 30 of the year following the expired tax period.

Read more: Deadlines for paying tax and submitting a declaration when applying the simplified taxation system (STS)

Insurance premiums are paid individual entrepreneurs who do not make payments and other remuneration to individuals in the following terms:

— no later than December 31 of the current calendar year, if the amount of income from which insurance premiums are calculated is less than 300,000 rubles for the billing period3

— not later than July 1 of the year following the expired billing period, if the amount of income from which insurance premiums are calculated exceeded 300,000 rubles for the billing period4

The rate of insurance premiums is defined in paragraph 1 of Art. 430 of the Tax Code of the Russian Federation.

The question is that in order to set off the amount of insurance premiums, it is necessary that they be paid during the reporting period. If you strictly adhere to the above deadlines and pay insurance premiums on December 31 and July 1, then the taxpayer will not be able to reduce the amount of USN tax based on the results of the 1st quarter, six months and 9 months, since there are no paid insurance premiums in this period.

The fact that in order to offset against the USN tax, the amounts of insurance premiums must be paid in the reporting (tax) period (within the calculated amounts) is expressly indicated in clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation.

The Ministry of Finance of the Russian Federation, in the Letter of the Ministry of Finance of Russia dated March 24, 2016 N 03-11-11 / 16418, also explains: an individual entrepreneur who applies the simplified tax system with an object of taxation in the form of income and does not make payments and other remuneration to individuals is entitled to reduce the tax by the amount insurance premiums paid in the tax period for which the tax return is filed.

The same letter gives an example:

"... if an individual entrepreneur who does not make payments and other remuneration to individuals pays for 2015 insurance premiums in a fixed amount calculated from the amount of income exceeding 300,000 rubles in March 2016, then this fixed payment should be taken into account when calculating the tax paid in connection with the application of the simplified taxation system for the reporting (tax) period of 2016.

What is the way out?

The solution is simple - to pay insurance premiums ahead of schedule:

In this case, the right to set off the amounts of insurance premiums paid in the billing period appears. At the same time, it is recommended to pay the amount of insurance premiums that you have the right to set off - that is, the amount of paid insurance premiums must be equal to or less than the amount of the calculated USN tax for the period (since the offset is allowed within the calculated amounts - clause 3.1 of Article 346.21 of the Tax Code RF).

Please note that insurance premiums can only be credited within the calculated amounts. That is, if you pay insurance premiums in the amount of more than it should be, then such amounts cannot be credited against the simplified tax system.

The Ministry of Finance of the Russian Federation also indicates the legitimacy of offsetting insurance premiums against the tax paid by the USN during the year (for example, Letter of the Ministry of Finance of Russia dated 03.04.2013 N 03-11-11 / 135)

Example

An individual entrepreneur who does not make payments and other remuneration to individuals (object of taxation Income, rate 6%) has the following indicators in the current year:

1st quarter Income 250 thousand rubles

1st half of the year Income 500 thousand rubles

9 months Income 750 thousand rubles

Year Income 1,000 thousand rubles

Insurance premiums (on the example of data for 2018):

Contributions to the pension fund of the Russian Federation - 26,545 rubles.

Contributions to the health insurance fund - 5,840 rubles

Contributions to the Pension Fund 1% - 7,000 rubles ((1,000,000 - 300,000) * 1%)

If you pay insurance premiums no later than December 31 and July 1, then during the year the taxpayer will have to pay the amount of tax simplified tax system without applying a deduction (since there are no paid amounts during the reporting (tax) period). Then, on December 31, he pays insurance premiums and can set them off against the payment of the STS tax at the end of the year. That is, based on the results of the 1st quarter, half a year, 9 months, the simplified tax system will be paid in full, the amount of insurance premiums will be paid in full on December 31 and only at the end of the year, when paying the last part of the simplified tax payment, it will be possible to offset the amount of insurance premiums.

It is much more profitable to pay in the 1st quarter, half a year, 9 months the amount of insurance premiums equal to (or less if the assessed amount of contributions is less than the STS tax) the amount of the STS tax. Then you can immediately apply the offset. That is, if the amount of insurance premiums is equal to the amount of the STS tax, then the STS tax does not need to be paid.

1 quarter

The amount of USN tax is 15,000 rubles (250,000 * 6%)

Taking into account the offset, the USN tax for the 1st quarter is paid 6,903.75 rubles (15,000 - 6,636.25 - 1,460)

half year

The amount of tax USN 30,000 rubles (500,000 * 6%) has been accrued

PFR - 6,636.25 rubles (26,545 / 4)

FOMS - 1,460 rubles (5,840 / 4)

Taking into account the offset, the simplified tax for the 1st half of the year is paid 6,903.75 rubles (30,000 - 6,903.75 (STS) - 13,272.5 (PFR) - 2,920 (FMS))

9 months

The amount of tax USN 45,000 rubles (750,000 * 6%) has been accrued

PFR - 6,636.25 rubles (26,545 / 4)

FOMS - 1,460 rubles (5,840 / 4)

Taking into account the offset, the simplified tax is paid for 9 months 6,903.75 rubles (45,000 - 13,807.5 (STS) - 19,908.75 (PFR) - 4,380 (FMS))

The amount of tax USN 60,000 rubles (1,000,000 * 6%) has been accrued

The amount of insurance premiums for the period, taking into account the results of operations, is:

Contributions to the pension fund of the Russian Federation - 26,545 rubles (for the entire year).

Contributions to the health insurance fund - 5,840 rubles (for the entire year).

Contributions to the Pension Fund 1% (for incomes over 300 thousand rubles) - 7,000 rubles ((1,000,000 - 300,000) * 1%)

Total insurance premiums: 39,385 rubles.

Option 1

The taxpayer has the right to pay the difference between the previously paid amounts and the calculated amount on December 31 and set off the paid amounts against the simplified tax system paid for the year.

PFR - 6,636.25 rubles (26,545 / 4) - for the 4th quarter

MHIF - 1,460 rubles (5,840 / 4) - for the 4th quarter

PFR 1% (for incomes over 300 thousand rubles) - 7,000 rubles

At the end of the year (in the next calendar year), a simplified tax is paid in the amount of 96.25 rubles (60,000 - 20,711.25 (USN) - 26,545 (PFR) - 7,000 (PFR 1%) - 5,840 (FMS))

Option 2

You can apply another approach: pay on December 31 only the amounts of contributions for tariffs calculated from income up to 300,000 rubles:

PFR - 6,636.25 rubles (26,545 / 4)

FOMS - 1,460 rubles (5,840 / 4)

Contributions to the Pension Fund 1% - 7,000 rubles ((1,000,000 - 300,000) * 1%) must be paid by the deadline no later than July 1 of the next year and credited against the next year's simplified tax system. In this case, the STS tax should be paid without offsetting contributions to the pension fund, calculated as 1% of the amount exceeding 300,000 rubles (in the example, 7,000 rubles).

The legitimacy of offsetting contributions to the pension fund for the past year paid in the current year is confirmed by the Letter of the Ministry of Finance of Russia dated 03/24/2016 N 03-11-11 / 16418:

"If an individual entrepreneur who does not make payments and other remuneration to individuals pays for 2015 insurance premiums in a fixed amount calculated from the amount of income exceeding 300,000 rubles in March 2016, then this fixed payment should be taken into account when calculating the tax, paid in connection with the application of the simplified taxation system, for the reporting (tax) period of 2016 "

In the considered example, during the year only insurance premiums were paid and credited, which are calculated on incomes up to 300 thousand rubles. FIU contributions of 1% are recommended for payment either around 31 December or the following year.

Many experts consider it acceptable to pay contributions to the Pension Fund of 1% during the year and read them in the same manner during the year. If you follow this path, then, for example, at the end of the six months (until June 30), you should pay an additional 2,000 rubles of insurance premiums to the Pension Fund 1% ((500 thousand - 300 thousand) * 1%). The author sees in this approach the risk that the Tax Code of the Russian Federation does not have a direct rule on offsetting contributions to the Pension Fund of the 1% during the year. Also, I have not seen explanations from the Ministry of Finance of the Russian Federation on this issue.

Notes

1) expenses for the payment in accordance with the legislation of the Russian Federation of temporary disability benefits (with the exception of accidents at work and occupational diseases) for the days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by Federal Law No. 29 December 2006 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood", in part not covered by insurance payments made to employees by insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the corresponding type of activity, according to contracts with employers in favor of employees in case of their temporary incapacity for work (with the exception of accidents at work and occupational diseases) for days of temporary incapacity for work, which are paid at the expense of the employer and the number of which is fixed amended by the Federal Law of December 29, 2006 N 255-FZ "On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood" (clauses 2 p. 3.1 Art. 346.21 of the Tax Code of the Russian Federation)

2) payments (contributions) under voluntary personal insurance contracts concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, in favor of employees in case of their temporary disability (with the exception of accidents at work and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 N 255-FZ "On Compulsory Social Insurance in case of temporary disability and in connection with motherhood". The specified payments (contributions) reduce the amount of tax (advance tax payments) if the amount of insurance payment under such contracts does not exceed the amount of temporary disability benefits determined in accordance with the legislation of the Russian Federation (with the exception of accidents at work and occupational diseases) for days of temporary disability of an employee, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 N 255-FZ "On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood" (clause 3, clause 3.1, article 346.21 of the Tax Code RF).

3) par. 2 p. 2 art. 432 of the Tax Code of the Russian Federation (since 01/01/2017). Until 01/01/2017 - paragraph 2 of Art. 16 of the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund".

4) par. 2 p. 2 art. 432 of the Tax Code of the Russian Federation. Until 2018, the deadline for paying insurance premiums was set as April 1. Federal Law No. 335-FZ of November 27, 2017 changed this deadline to July 1 (clause 79, article 2 of the Law)

Additionally

Insurance premiums of an individual entrepreneur (IP) are insurance premiums paid by an individual entrepreneur (IP).

How Income is calculated for insurance premiums by individual entrepreneurs

Deadlines for paying tax and submitting a declaration when applying the simplified taxation system (STS)

Self-employed persons (citizens) - persons who independently provide themselves with work and do not make payments and other remuneration to individuals (lawyers, individual entrepreneurs and notaries engaged in private practice)

The Simplified Taxation System (STS) is one of the special tax regimes designed for small businesses. Instead of VAT, income tax (or personal income tax), property tax, one tax is paid. Regulated by the Tax Code of the Russian Federation - Chapter 26.2. Simplified tax system.

Fixed amount of insurance premiums - the amount of insurance premiums established for payers of insurance premiums who do not make payments and other remuneration to individuals (individual entrepreneurs, lawyers, notaries engaged in private practice, and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation).

Based on the provisions of the Tax Code of the Russian Federation, business entities recognized as tax payers under the simplified system (STS) are exempt from paying a number of taxes, but at the same time acquire tax liabilities for personal income tax. In the article, we will analyze what the payer should do if there is an overpayment on the simplified tax system: how to return, what are the features of the return for individual entrepreneurs and legal entities, in which cases the return of the overpayment on personal income tax is impossible.

What taxes are paid under the simplified tax system

Operating business entities, whether legal entities or entrepreneurs, have the right to independently choose the applicable taxation system.

Subject to the approved conditions for the level of income and the number of employees, organizations and individual entrepreneurs can switch to a simplified taxation system (STS), which provides for the following procedure for paying taxes:

"Simplifiers" are recognized as payers of a single tax and are exempt from paying VAT, income tax, property tax. Also, a single tax replaces the payment of personal income tax for individual entrepreneurs for themselves.
The amount of tax is determined based on the chosen tax scheme. Organizations and individual entrepreneurs using the STS 15% scheme determine their total income as a tax base, excluding expenses and pay tax at a rate of 15%. Business entities operating under the STS 6% scheme pay tax in the amount of the product of the 6% rate and the tax base (income minus expenses).
Enterprises and individual entrepreneurs on the simplified tax system are required to transfer tax advances during the reporting year (quarterly), and at the end of the billing period to make the final tax calculation.

Note that the application of the simplified tax system does not exempt business entities from paying insurance premiums to the FSS and the PFR.

When does a tax overpayment occur?

In order to understand the peculiarities of the occurrence of an overpayment on a single tax from a “simplified”, consider a few examples:

Option number 1. Advance payment.

IP Gavrilov - payer "USN 15% income minus expenses." During 2020, Gavrilov made tax prepayment calculations and transferred the following amounts to the budget:

01.18 - 23.606 rubles;
04.18 - 38.516 rubles;
10.18 - 32.714 rubles.

At the end of the year, Gavrilov compiled and submitted a tax return to the Federal Tax Service, in which he reflected the amount of annual income (584,990 rubles) and the amount of tax for the year (584,990 rubles * 15% = 87,748.50 rubles).

Since the total amount of advance payments (23.606 rubles + 38.516 rubles + 32.714 rubles = 94.836 rubles) exceeded the amount of Gavrilov’s tax liabilities for the year (87.748.50 rubles), the entrepreneur had an overpayment under the VAT in the amount of 7.087.50 rubles (94.836 rubles - 87.748.50 rubles).

Option number 2. Error while transferring payment.

Based on the tax return filed by Factor-5 LLC (USN payer) with the Federal Tax Service, at the end of 2020, the company is obliged to make a final settlement of a single tax in the amount of 104,770 rubles.

When filling out the payment order, the accountant of Factor-5 LLC made a mistake, in connection with which the amount of 107,770 rubles was paid to the budget, an overpayment of 3,000 rubles arose. (107.770 rubles - 104.770 rubles).

Option number 3. Overpayment on the basis of an updated declaration.

LLC "Mustang" - the payer "USN 15% income minus expenses." During 2020, the accountant of Mustang LLC calculated and transferred the following amounts of advances to the budget:

01.18 - 45.002 rubles;
04.18 - 48.108 rubles;
10.18 - 49.100 rubles.

In January 2020, the accountant of Mustang LLC submitted a declaration to the Federal Tax Service, according to which the amount of tax for 2020 is 203,050 rubles. Thus, for the final settlement, the Mustang accountant should pay the amount of 60.840 rubles to the budget. (203.050 rubles - 45.002 rubles - 48.108 rubles - 49.100 rubles). The final settlement was made on 01/12/19 (the debt was transferred).

On January 25, 2020, the accountant of Mustang LLC submits an updated tax return to the Federal Tax Service, according to which the total amount of tax liabilities for 2020 is 181,405 rubles. Thus, Mustang LLC had an overpayment of tax in the amount of 21,645 rubles. (203.050 rubles - 181.405 rubles).

When can I return the overpayment under the simplified tax system

The overpayment of the single tax incurred by the "simplifier" is subject to return to the settlement account if the payer has no debt on this tax. It should also be noted that the overpayment is non-refundable, provided that the payer has an outstanding fine or penalty accrued under a single or other federal tax.

In the event of a tax arrears, or an unpaid fine, penalty, the amount of the overpayment is taken into account to repay the debt, so only the balance of the amount (overpayment minus the retained arrears / fine / penalty) is subject to return to the current account.

Overpayment under the simplified tax system: how to return money to the organization's account

If a tax overpayment arose from a legal entity on the simplified tax system, then, according to the general procedure, it is possible to return the amount of the overpayment to the organization’s current account only if there is no tax debt.

Below is a step-by-step instruction that will help the company's accountant understand the procedure for returning an overpayment under the simplified tax system.

Step 1. Confirmation of overpayment

Before applying to the Federal Tax Service for a refund, you must confirm the existence and amount of the overpayment.

Step-2. Applying to the Federal Tax Service

After confirming the amount of the overpayment and in the absence of tax arrears, the payer can apply to the Federal Tax Service for a refund of the overpayment. To do this, it is necessary to issue an application on an approved form (Appendix No. 8 of the order of the Federal Tax Service No. ММВ-7-8 / 182 of 02.14.17). When filling out the application, the following information should be indicated in the document:

code of the tax authority to which the application is submitted (territorial Federal Tax Service at the place of registration of the enterprise);
name of the organization / full name of the individual entrepreneur;
return code (1 - overpaid amount; 2 - overcharged; 3 - refundable);
refund amount in rubles;
tax code (value "1");
taxable period;
KBK, OKTMO.

On the second sheet of the application, the payer enters information about the details for the return of funds (name of the bank, BIC, current account, information about the recipient).

An application, fully completed, signed by the head and sealed, should be submitted to the Federal Tax Service at the place of registration of the organization (in person or by mail).

Step-3. Reimbursement of the overpayment to the bank account of the organization

After receiving an application from the payer, the employees of the Federal Tax Service conduct a desk audit of the documents-grounds for overpayment. The period of a desk audit should not exceed 3 months from the date of the payer's application to the Federal Tax Service.

Upon completion of the check, the Federal Tax Service sends a notification to the payer, which indicates the decision regarding the return. If the return is agreed, the Federal Tax Service transfers funds to the account of the organization / individual entrepreneur within 30 days from the end of the desk audit. If the Federal Tax Service made a negative decision regarding the return of funds, then the notification should contain information about the grounds for refusal (for example, the presence of tax debts, penalties, fines).

How to offset the overpayment under the simplified tax system

The entrepreneur (organization) retains the right to set off the amount of the overpayment incurred under the single tax simplified tax system against future payments. Consider the procedure for the accountant in this case:

The accountant of the organization reconciles mutual settlements with the Federal Tax Service, signs the reconciliation act, on the basis of which the amount of the overpayment is approved.
The payer applies to the Federal Tax Service with an application for crediting the overpayment against future payments. The application must be drawn up on an approved form (Appendix No. 9 of the order of the Federal Tax Service NММВ-7-8/9 dated 03.03.2015). The application form can be downloaded here.
After considering the application and conducting a desk audit, the Federal Tax Service notifies the payer of the offset of the overpayment.

Overpayment may occur due to the following circumstances:

In this situation, the reason for the overpayment does not matter. Another thing is important - how to deal with the overpayment.

After confirming the fact of the overpayment, the taxpayer has 2 options on how to dispose of the overpayment:

- set off against future payments (p.

4 tbsp. 78 of the Tax Code of the Russian Federation),

- return to the current account (clause 6, article 78 of the Tax Code of the Russian Federation). This option is possible only if the company has no debts to the tax authorities for other taxes (penalties, fines). If there are arrears, the IFTS will independently set off the tax overpayment under the simplified tax system against the taxpayer's debts to the budget (clause 5, article 78 of the Tax Code).

Refund of overpayment from the IFTS

Refunds are also made at the request of the taxpayer. Be sure to indicate the bank details to which the payment should be received.

What is the best thing to do if there is an overpayment on the simplified tax system?

It's up to the taxpayer to decide, of course. However, there are a few things to keep in mind:

- The IFTS does not like to return money if it is a significant amount. If you plan to return a large amount, get ready for additional checks.

Don't have a cottage yet?

Construction of houses in Pereslavl-Zalessky.

huge lake
pine forests
hunting and fishing
1.5 hours from Moscow

learn more

Very often, when calculating the tax, mistakes are made and in rare cases “in their favor”, paying the amount more than required.

How to confirm overpayment

Filing a “clarification” is one of the ways how you can return an overpayment of taxes. There are other options, we will consider them below.

If the tax overpayment is confirmed in court (Decree of the FAS UO dated 02.07.08 No. Ф09-5218 / 07-С3)

How to deal with tax overpayments

When the overpayment is documented, it is necessary to decide what to do with it.

The returned amount of the overpayment can cover arrears, penalties or fines. But arrears can only be covered by taxes of the same type.

VAT). According to the regional, distribute only to the regional. Local to local. The same goes for fines and penalties.

Overpayment offset against future payments, but also only within the same tax type.

Return of funds to the organization.

How to make a choice

After you have decided what to do with the overpayment, you need to inform the Federal Tax Service of your decision by submitting an application. It needs to specify:

Amount to be refunded
What confirms the overpayment
What tax was overpaid
What will you do with the overpayment (refund or offset)
- If return. Specify the account to which you want to transfer the surplus
- If offset. Indicate for which tax payment

The application is submitted in 2 copies, the tax stamp is put on the second. After that, a decision is made within 10 days.

Overpayment of USN tax for 2012, is it possible to set off

Dear clerks, good afternoon! Tell me, please, in this situation: during the reconciliation with the tax authorities, I confirmed the presence of an overpayment on the simplified tax system (income) since 2012 (overpaid for the 4th quarter of 2011). I understand that the statute of limitations has passed, but they paid for the same CCC that is in force now (this was also confirmed by the tax office). The amount is small, 606 rubles, but it "dangles" on the account, only now it's time to deal with it: o. The tax inspector tells me that I can not pay additional tax on this amount to the simplified tax system for the 1st quarter of 2017. If I draw up a documented offset, then they will refuse me (the deadline has passed) and they will send me through the courts to return the amount of the overpayment. I don’t see the point of going to court.) Tell me, please, is it really possible without consequences (without penalties) not to pay extra tax on the same CCC against the overpayment of past periods?

Dear clerks! Has anyone experienced the situation above? What to do with the overpayment, if it is impossible to read out for real periods, then how to write off the amount of the overpayment? Or will she just hang out on the account?

In general, in theory, they should not be credited against the payment of tax for the 1st quarter of this year, the deadline has passed. But anything happens

Message from Khodyreva Svetlana

how to write off the overpayment amount?

There's no way you can write off, only the IRS can do that

When paying tax on the STS in 2015, the amounts were incorrectly sent to the old kbk, which were before 2011.

In this regard, there are no debts for new kbk, they always laid more than necessary. How is the process of returning or transferring funds from the old kbk to the new one? Is reconciliation necessary, will there be a desk audit?

Hope, thanks for your reply! I had a question: if I take a chance and reduce the amount of tax for the 1st quarter of 2017 by the amount of the overpayment for 2012, and then it turns out that in fact it is impossible to do this and the tax authorities will consider the underpayment. What is the amount of fines and penalties we face for incomplete payment of tax for 2017?

serg66, each declaration submitted by you is subject to a cameral check. And when returning or offsetting, there is nothing to camera, everything has been camera-recorded for a long time. Write a request for a refund or offset.

Message from Khodyreva Svetlana

What is the amount of fines and penalties

For non-payment of advances there are only penalties

Nadezhda, I understand correctly that this will become clear only after the declaration for 2017 is submitted by March 31, 2018.

and only after a desk audit, the tax can set penalties without a fine?

Tax will not specify where more than a year is a large sum?
Is it necessary to do a reconciliation, or do we simply write a request in an arbitrary form to transfer from one kbk to another due to the reason that the kbk was not correctly indicated at the time? What date will it fall on the new kbk and how quickly? Is the deadline for 2016 coming to an end if they don't make it by April 25th? Cameras definitely will not be?

Hope, thank you very much for your replies!

Message from serg66

Cameras definitely will not be?

Declarations are chambered. Do you have something to camera?

Nadezhda, what number should I ask them to count? I'm afraid they will not count until April 25 (the tax payment deadline), or do we have time? Copies of payments and reasons for overpayments must be indicated?

I don’t know how long it will take for the tax authorities to realize whether this amount can be credited or not.

Please tell me, now, in 2017, can the tax on the simplified tax system (overpayment) be credited only within the aisles of one kbk?

Where do you want to put it?

Can be credited

Over.K, Thanks a lot for your answer!
And the overpayment from the simplified tax system min. tax KBK 18210501050011000110 and interest on it on the simplified taxation system income without expenses (KBK 18210501021011000110) against future payments?

Tell me, how to indicate in the application (if the overpayment under the simplified tax system income without expenses (KBK 18210501021011000110) is offset against the simplified taxation income (KBK 18210501011011000110) and advances on the simplified tax system income in 2017 were not paid) to pay off the arrears or to account for upcoming payments?

For future payments. There are no arrears on advance payments yet, until the declaration is submitted

Over.K, Thank you!

Message from talya

The overpayment on the simplified taxation system income without expenses (KBK 18210501021011000110) is partially set off for penalties for the same type and partially for the simplified taxation income (KBK 18210501011011000110), because. The company moved from 2017 on the simplified tax system - income

43 The Federal Tax Service Inspectorate in Moscow does not credit the overpayment of tax (USN income-expenses) on the debt for penalties for the same tax (((
Overpayment of tax from "income-expenses" to "income" was credited
Apparently, only tax-tax, penalties, penalties can be set off

Message from talya

does not set off the overpayment of tax (STS income-expenses) on the debt for penalties for the same tax (((

Write a complaint about them

Hello. USN (6%). In the 1st quarter of 2017, 1% was paid from the excess for 2016 of 2400 rubles.

And taxes for the 1st quarter, 1st half of the year and 9 months of 2017 were paid without deducting this amount (1%). Is it possible for 2400 rubles. reduce the tax (STS 6%) for 2017, which I want to pay in December? Do I need to write an application for offsetting upcoming payments?

An individual entrepreneur working on the simplified tax system pays less taxes than his "colleague" using the general system. But, whatever the taxation regime, sometimes there are situations in which more funds are transferred to the budget than necessary. Let's consider how an entrepreneur can make a refund of an overpayment of tax with a "simplification".

Compulsory payments with "simplification"

First of all, it is the “simplified” tax itself. In general, its payment exempts the entrepreneur from paying income tax and VAT.

True, in some situations, the "simplifier" must also transfer "general" mandatory payments. For example, VAT on imports must be paid regardless of the tax regime.

In addition, the entrepreneur-employer makes payments that are associated with this status. We are talking about personal income tax for employees and insurance premiums.

But still, “common” for all individual entrepreneurs working on the simplified tax system is precisely the “simplified” tax. Therefore, we will further consider work with overpayment using his example.

When can an overpayment occur?

Situations where there is an overpayment of tax may be the following:

Technical error while transferring. For example, instead of 101,000 rubles. the accountant printed 111,000 rubles in the payment order. Therefore, there will be an overpayment of 10,000 rubles.
Revised declaration. Sometimes after accounting adjustments, the amount of tax is reduced. For example, if any additional expenses were incurred or a benefit was applied that was not previously used.
Overpayment due to the transfer of advances. This is the most interesting case: here we are no longer talking about correcting errors, and the “extra” tax goes to the budget due to the very principle of calculating the simplified tax system.

Let's consider the last option in detail. The "simplified" tax should be transferred to the budget on a quarterly basis. The calculation of advances is made on the basis of actual indicators calculated from the beginning of the year. The final amount payable is determined by the annual declaration.

The reasons for the formation of an overpayment in this case will differ depending on the “simplification” option.

When using the “Income” object, an individual entrepreneur without employees can use insurance premiums for himself as a deduction. In this case, the tax is reduced in the period of payment of contributions (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation).

An individual entrepreneur can pay contributions "for himself" at any time until the end of the year. If such a payment is made in the 4th quarter, then it may turn out that the amount of advances transferred earlier will need to be returned.

Example 1

IP Petrov A.I. works on the USN "Income" with a rate of 6%. Revenue for 9 months of 2018 - 800,000 rubles. The entrepreneur paid a "simplified" tax in the amount of 48,000 thousand rubles for the specified period. (800,000 x 6%).

Revenue for the 4th quarter - 200,000 rubles. Therefore, the total "base" tax amount for the year is 60,000 rubles. ((800,000 + 200,000) x 6%). But in December 2018, Petrov paid insurance premiums (clause 1, article 430 of the Tax Code of the Russian Federation):

PF \u003d 26,545 + (1,000,000 - 300,000) x 1% \u003d 33,545 rubles.
Compulsory medical insurance = 5,840 rubles.
Total 33,545 + 5840 = 39,385 rubles.
As a result, Petrov must pay a “simplified” tax for 2018 in the amount of:
STS \u003d 60,000 - 39,385 \u003d 20,615 rubles.
But since in fact, he has already paid 48,000 rubles for 9 months, then the difference in the amount of 27,385 rubles. (48 000 - 20 615) is subject to offset or return.

When using the simplified tax system "Income minus expenses", an overpayment may appear if the second half of the year was unprofitable.

Example 2

IP Smirnov V.S. uses the specified object and the rate of 15%.

The table shows that due to the unprofitable 4 quarters, the tax for the year is less than the advances actually paid for 9 months. Therefore, an overpayment in the amount of 15,000 rubles. (37,500 - 22,500) can be credited or returned.

Here it must also be borne in mind that the tax in this case cannot be less than 1% of annual revenue (clause 6 of article 346.18 of the Tax Code of the Russian Federation). In the given example, this is 10,700 rubles. Therefore, regardless of the loss of the 4th quarter, the refund amount cannot exceed 26,800 rubles. (37,500 - 10,700).

How to offset the overpayment under the simplified tax system

If the overpaid amount is not too large, then it can be set off against payments for taxes credited to the same budget (clause 1, article 78 of the Tax Code of the Russian Federation). All "special" taxes, including the simplified tax system, are federal (clause 7, article 12 of the Tax Code of the Russian Federation).

Therefore, if a "simplifier", for example, must pay VAT at customs, then he can use the overpayment under the simplified tax system for this.

But it is no longer possible to “close” in this way the debt on property tax or on insurance premiums.

When an overpayment appears, first of all, a reconciliation with the IFTS must be carried out. If the amount is confirmed, and the businessman decided to offset it, then an application should be sent to the tax authorities. It can be done in both paper and electronic form. To submit an online application, the taxpayer must have an enhanced qualified electronic signature.

You have 10 days from the date of application to decide on the offset. If the reconciliation was carried out after its submission, then the period is counted from the date of reconciliation.

Reimbursement of overpaid taxes

If the amount of the overpayment is large and there is no “suitable” debt for offsetting, then the taxpayer can return it to the current account. The procedure here is generally similar to the offset option.

First you need to check with the tax authorities. Then, if everything is correct, the businessman applies for a refund of the overpaid tax. Application forms are given in the orders of the Federal Tax Service of the Russian Federation: "paper" version - No. MMV-7-8 / [email protected] dated February 14, 2017, and electronic - No. ММВ-7-8/ [email protected] from 18.03.2019.

The same normative acts approved the above-mentioned offset applications.

Here, 10 days are also given for a decision, and in general, a month is allotted for the entire return procedure (clauses 6 and 8 of article 78 of the Tax Code of the Russian Federation).

Important!

Officials have the right to refuse a refund if the businessman has a arrears to be credited to the same budget. In this case, the tax authorities first carry out an offset, and only the remaining amount of the overpayment (if any) is refundable.

In case of violation of the deadline, the taxpayer must be transferred penalties based on the refinancing rate of the Central Bank of the Russian Federation.

You can set off or return the overpayment within 3 years from the date of tax transfer (clause 7, article 78 of the Tax Code of the Russian Federation).

How to ensure the accuracy of settlements with tax authorities

No one is immune from mistakes, and even more so from changes in the financial situation during the year. Therefore, tax overpayments are quite common.

The tax authorities are obliged, upon detection of an overpayment, to inform the entrepreneur about this fact (clause 3, article 78 of the Tax Code of the Russian Federation). But it is clear that in practice they are not in a hurry to do this at all. And if the businessman did not pay attention to the state of the settlements and missed the three-year period, then it will not be possible to return the money. The absence of a message from the tax authorities in this case does not play a role. The Supreme Court of the Russian Federation pointed to this in the ruling dated August 30, 2018 No. 307-KG18-12491.

Therefore, it is not necessary to rely on the conscientiousness of officials in this matter. After all, for them, a tax refund is a deterioration in reporting indicators. A businessman himself needs to regularly check with the IFTS for taxes. It is better to do this at least once a quarter, and also - if there is any doubt about the reliability of the data.

Order service

If the counterparty or the state returned some amounts to the company applying the simplified taxation system, then it is clear that the organization does not want to take them into account in its income and pay tax on them. Especially to the simplistic with the object "income" paragraph 1 of Art. 346.14 of the Tax Code of the Russian Federation. Let's try to figure out in which cases it is necessary to include the returned amounts in income, and in which - not.

What refundable amounts are not income

Organizations and individual entrepreneurs on the USNO, when calculating the tax, take into account sales income and non-operating income paragraph 1 of Art. 346.15, articles 249, 250 of the Tax Code of the Russian Federation.

But they are not recognized in income:

amounts, which are directly named in Art. 251 of the Tax Code (for example, the amount of repaid loans and credits), as well as received dividends and interest on government securities m clause 1.1 of Art. 346.15 of the Tax Code of the Russian Federation;
receipts that do not form economic benefits for the simplified Art. 41 Tax Code of the Russian Federation.

On the second basis, the payer on the simplified taxation system, according to the Ministry of Finance, has the right not to take into account in income such returned amounts as:

overpaid (or collected) tax and Letter of the Ministry of Finance dated 22.06.2009 No. 03-11-11/117;
a deposit made as security for an application for participation in a tender Letter of the Ministry of Finance of December 10, 2009 No. 03-11-09 / 393;
unjust enrichment formed at the service provider due to unjustified overstatement of tariffs for services and Letter of the Ministry of Finance of October 11, 2007 No. 03-11-05 / 245.

When refunds are recognized as income

One example is when simplistic paid the state duty when applying to the court, and then it was returned to him (for example, the dispute was resolved before being considered in court). Explaining this situation with regard to income tax, the Ministry of Finance expressed the position that the state duty paid when filing an application with the court should be recognized as expenses, and when returned - as income x sub. 10 p. 1 art. 265, Art. 250 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of January 18, 2005 No. 03-03-01-04/2/8. And the simplistic people also include the returned state duty in their income.

FROM AUTHENTIC SOURCES

Head of the Department of Special Tax Regimes of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

“For taxpayers on the simplified taxation system, the date of receipt of income is the day when funds are received in bank accounts and / or at the cash desk, receipt of other property, work, services, property rights, as well as repayment of debt (payment) to the taxpayer in another way paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation. Therefore, the amount of the returned state duty is taken into account as part of non-operating income when calculating tax under the simplified taxation system on the day the money is received in the bank account.

Also, simplistic people should include in their income the state duty reimbursed by the defendant by court decision. Letter of the Ministry of Finance dated February 20, 2012 No. 03-11-06/2/29” .

Similarly, other reimbursed legal costs, for example, for a forensic examination, payment for the services of a lawyer, payment of state duty for providing an extract from the Unified State Register of Legal Entities for the defendant, the simplifier who won the case will have to take into account in income x Letter of the Ministry of Finance dated May 17, 2013 No. 03-11-06/2/17357.

Once, the organization at the USNO managed to prove that reimbursement of court costs and state fees do not need to be included in income. But then the HOA entered into a dispute with the tax authorities. The judges came to the conclusion that the HOA is an economic entity that does not act in its own interests, but solely in the interests of the members of the partnership, including when it defends the rights of the owners of the premises in the courts. At the same time, the contributions of members of the HOA are not taken into account in income as targeted income. paragraph 2 of Art. 251, paragraph 1.1 of Art. 346.15 of the Tax Code of the Russian Federation. And since the legal costs were initially paid at the expense of unrecorded targeted revenues, the subsequent reimbursement of these costs cannot be recognized as non-operating income. Decree of the Federal Antimonopoly Service of the Central Organ of July 23, 2012 No. A35-10825 / 2011.

Another example. The organization paid for the training of its employee with the condition that after graduation he will continue to work in the company for a certain period. And if the employee quits before this period, then he must reimburse the organization for part of the cost of training. According to the Ministry of Finance, having received money from an employee in such a situation, a simplified company should include compensation in income. Art. 251 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance dated March 2, 2010 No. 03-04-06 / 2-19 (p. 2). Indeed, among the income not taken into account for the purposes of the simplified taxation system, such amounts are not named.

As you can see, in all the cases considered above, the simplistic person only gets back the money that he himself spent. However, under some circumstances, such a return generates his income, and under other circumstances, it does not. Therefore, if you have any doubts about whether you should recognize this or that “refundable” amount in income, we recommend that you familiarize yourself with the letters of the regulatory authorities specifically for your situation. And if there are none, contact your IFTS with an official request.