Application for refund of overpaid tax: download form and sample for 2021

How can I find out about overpayment of taxes?

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 qualified signature of the 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, the system regards advance payments until the annual declaration is submitted 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.

See more details: How to return overpayment of overpaid tax, deadlines, documents.

Filling out an application for a tax refund from the budget

Let's look at the example of Vympel LLC, which made a mistake when paying off income tax debt. Upon payment of the tax liability, the company made an overpayment in the amount of 5,350 rubles. Based on this, a representative of the organization contacted the tax office with a statement about the age of the funds.

The following will provide detailed instructions on how to complete the application for a refund. The application form is filled out on three sheets, which are submitted to the tax service along with clarifying documents.

The form underwent minor changes in 2021 when a new form was approved. The applicant is required to complete all required information in sequence depending on his tax status.

First, fill out the title page of the form.

To begin with, the applicant must provide all the necessary information about the payer. These data are indicated on the first sheet of the application. It is mandatory to enter information about the organization: name, its identification number (TIN), as well as the reason for registration code (KPP).

Do not forget that the number of the tax authority to which the application is sent must be indicated. You can find it out upon request at the tax office or on the website. The application is submitted at the branch at the place of registration of the organization.

Many people have questions about the “Based on the article” clause. But in fact, the taxpayer should know only a few legal acts for such cases:

Article 78 of the Tax Code explains the procedure for returning erroneously transferred funds to the budget;
Article 79 of the Tax Code provides an explanation of how to return excessively overpaid days due to the fault of the tax service;
Article 333 of the Tax Code regulates the refund of paid state duty;
Article 176 of the Tax Code regulates refunds for Value Added Tax, etc.

Using the example of the selected company, the applicant must indicate that the refund must be made on the basis of Article 78 of the Tax Code. Next, you need to provide brief information about this overpayment. For the Vympel organization, it is necessary to indicate that it is necessary to return the “overpaid amount” under number 1, and also indicate the amount of the amount - 5,350.00 rubles.

Next, the applicant should indicate the tax period for which the overpayment was made. In this case, the name of the payment frequency is indicated in special letters in the first two cells:

MS is a designation that means that the payment was monthly;
KV - a designation that means that the payment was quarterly;
PL - a designation that means that the payment was for six months;
GD is a designation that means that the payment was annual.

The following cells indicate the period number in numbers. For example, for a year you need to specify that the period is “00”.

Expert opinion

Kurtov Mikhail Sergeevich

Practitioner lawyer with 15 years of experience. Specializes in civil and family law. Author of dozens of articles on legal topics.

The application also requires indicating the all-Russian classification code of municipalities (OKTMO), the taxpayer can rewrite it from the tax return that was filed for this tax. In essence, this is the code of the region where the tax is paid. It is worth noting that different taxes may have different codes depending on the place of registration of the taxpayer, etc. KBK must indicate the income tax overpaid to the federal budget.

After filling in all the necessary information required on the first sheet, the applicant is obliged to confirm the accuracy of the above data. Therefore, the applicant’s surname and initials, telephone number and signature are indicated in the lower left corner.

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Let's move on to filling out sheet 002

After filling out the first sheet, the applicant must proceed to filling out the next one. The second sheet of the refund form duplicates some of the information that was already provided earlier. In particular, the applicant will have to once again indicate the TIN and checkpoint numbers.

Almost the entire second sheet is devoted to information about the bank account where the money should be returned. Therefore, the applicant must provide the following information:

Name of the bank where the account is opened;
Indicate what type of account the applicant has chosen: current, personal, current, etc.
BIC is a bank code that can be found in bank documents that are issued when opening an account;
The bank account number where the tax authorities must credit the overpaid funds;
Full name of the account owner or name of the organization for legal entities;

The payment code that will be made is also indicated here. This could be a tax, fees, government duty, etc.

The third sheet of the application is filled out only if the applicant for some reason does not have a tax number (TIN). Then there should be information about the applicant, his passport details. If there is a tax number, then this page only indicates its number.

In accordance with the law, if the taxpayer has debts and outstanding debts on other obligations to the budget, the overpayment will be offset in favor of paying off the debts. The applicant will not be able to return the money in such a situation. But if the overpayment exceeds the debt to the budget, then the taxpayer has the right to demand a refund of the balance after repayment of all debts.

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 incorrectly 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.

Examples

To better understand the rules for filing a claim, it is worth familiarizing yourself with the examples. Experts and lawyers advise using templates during the procedure of preparing a document for contacting a travel agency or getting a refund for air tickets.

Telephone

To: Super Technika LLC

From: Aleshkin Viktor Pavlovich

Claim

I, Aleshkin Viktor Pavlovich, on May 1, 2021, purchased an Honor 10 phone worth 18,500 rubles. After the acquisition, the following shortcomings were identified:

yellow spots on the screen;
blurry stripes;
problems with focus and sharpness.

Service work was carried out to eliminate deficiencies, which is confirmed by the act of acceptance of the goods for service. However, the display flickering and light distortion remained. In accordance with Articles 18, 22 of the Law of the Russian Federation on the protection of consumer rights, I ask you to return the money for the goods in the amount of 18,500 rubles within 10 calendar days and accept the goods of inadequate quality.

If the demands are refused, I will be forced to go to court.

Shoes

To: IP Oreshnikov Stanislav Igorevich

From: Olga Pavlovna Sulsenova

Claim

On September 23, 2021, I purchased women's shoes size 36 in black. The cost was 5300 rubles. The amount was paid in full by me. Within 14 days it turned out that the shoes did not suit me in size and color. In accordance with Article 25 of the Consumer Protection Law, the buyer has the right to exchange goods of good quality for similar goods from the seller from whom the purchase was made. If the goods are missing, the consumer may refuse to fulfill the sales contract and demand a refund.

Based on the above, I ask you to exchange the product for women's white shoes, size 38, or return the money.

Please consider the claim within 10 days.

Furniture

To: Head of Stroyland LLC

From: Arshinnikova Ekaterina Rodionovna

Claim

On August 23, 2021, I bought a sofa in your store worth 23,400 rubles. The product has a warranty period of one year. During use on March 1, 2021, we noticed that the trim was coming off and there were abrasions and streaks on the leather.

Based on the above and in accordance with Article 18 of the Law on Protection of Consumer Rights, I ask you to accept the goods of inadequate quality and terminate the sales contract. I demand the return of the amount paid for the goods within the time limits established by Article 22 of the Consumer Rights Protection Law.

Tour package

To: LLC World in the palm of your hand

From: Kolesnikov Alexander Yurievich

Claim

On June 23, 2021, agreement number 12345 dated June 23, 2021 was concluded between me and the tour operator. I provided full payment of the cost of the tour in the amount of 52,442 rubles. The trip was planned for April 15, 2021. Due to border closures, travel is not possible.

I ask you to terminate the contract and return the money in full.

Please consider the claim within 10 days. In another situation, I will be forced to go to court.

Concert

To: Concert Group LLC

From: Elena Artemovna Nemtsova

Claim

I, Elena Artemovna Nemtsova, on March 23, 2021, purchased tickets for the play Scarlet Sails in the amount of 4, worth 16,000 rubles. The payment was made in a lump sum. The event did not take place at the scheduled time. The organizers did not give an explanation. There is a failure by the organizer to fulfill its obligations.

Based on the above, and guided by the provisions of the law on the protection of consumer rights, I demand a refund of funds in the amount of 16,000 rubles.

If the return is refused and a response to the claim is not provided within 10 days, I will be forced to go to court.

Hotel

To: Rida LLC

From: Belyaev Vyacheslav Grigorievich

Claim

On October 16, 2021, I booked a room at the Reed hotel for 10 days. The cost of the service was 32,400 rubles. I made a one-time payment.

On November 23 we checked into the hotel. I booked a large room with a double bed. The stated room did not match the description. There was no air conditioning or shower. Instead of a double bed they offered two single beds. As a result, my wife and I refused to check in.

In accordance with the above and guided by the provisions of the law on the protection of consumer rights, I request a full refund.

If a response to the claim is not provided within 10 days, I am forced to go to court.

Work agreement

To: LLC We build ourselves

From: Voskhod LLC

Claim

On December 5, 2021, contract number 547 was concluded between Voskhod LLC and Stroim Sami LLC to carry out work on the construction of the building. The cost of the project was 548,000 rubles. The funds were transferred to the contractor's bank account. LLC We Build Ourselves has committed to completing the work by March 1, 2021. We did not receive the result on time. The work was not started.

I ask you to terminate the contract and return the amount paid in full.

If there is no response within 10 days, Voskhod LLC will be forced to go to court.

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.

Sample application for refund of overpaid tax

Below is an application form for a refund of money overpaid to the budget.

The tax service has an obligation to the payer for a timely return of money to the bank account for any overpayment. In case of delay in payment, the tax service will independently charge interest and penalties for late fulfillment of obligations.

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 a digital electronic signature.
Send a valuable letter with a list of attachments by mail.

How to correctly fill out an application and return the tax paid?

The application form consists of three sheets. The first two are mandatory to fill out, and the third sheet is only for those who did not indicate their TIN on the first sheets. This makes it possible to identify a citizen in the Federal Tax Service database. The TIN must be indicated on each sheet of the form at the top.

You can find out your TIN in a certificate issued by the tax authority, or using the online service on the official website of the department using your passport data.

The filling procedure is as follows:

Sheet 1 - title page

There is no checkpoint for an individual. Therefore, only the TIN is indicated.
The serial number of the application will be the first if it has not yet been submitted in the calendar period.
The tax authority code corresponds to the place where the declaration is submitted. You can find it out using the online service.
The full name of an individual is written down without abbreviations. Each value is indicated on a separate line in block capital letters.
The payer status corresponds to code - 1.
Article 78 of the Tax Code is prescribed regardless of the reason for the return.
Codes are entered sequentially - 1 for the overpaid amount to the budget and 1 for tax.
The refund amount is equal to the amount according to the submitted declaration.
The tax period code for the year is written in the format GD.00.YYYY, where YYYY is the year for which the excess personal income tax contributed to the budget is returned.
OKTMO corresponds to the income certificate issued at the place of work.
When returning personal income tax for 2021, the BCC corresponds to the meaning of section 1 of the 3-NDFL declaration. The same code is contained in the tax receipt previously received from the Federal Tax Service (for example, if a refund is issued for the purchase of an apartment - 182_1_01_02010_01_1000_110).
Number of pages of the application and copies of supporting documents (if attached);
Signature of the payer or his representative (indicating the details of the representative) and the date of drawing up the application.

Sheet 2 - bank details

Contains details of the banking institution and the payer's account where the overpaid personal income tax amount must be credited.

The code of the account type is indicated in the following classification:

01 – calculated;
02 – current;
07 - for deposits;
08 – front;
09 – correspondent;
13 – correspondent sub-account.

For an individual, there is no need to fill out the KBK items and the recipient’s personal account number.

The details must be filled out carefully and only the applicant’s bank details must be indicated. In case of an error or discrepancy between the account holder and the applicant, you will need to submit a new application with updated information. In this case, the deadline for refunding overpaid tax will be postponed, since it is counted from the date of filing the application.

How to correctly fill out a new application form in 2021

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, 2021.

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.

Next comes a large field in which the full name of the organization or full name is written. entrepreneur.

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.

The code below indicates the amount requested for refund:

“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.

Next, write down the amount requested for refund. The field is filled in from the left cell.

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 from 01 to 12 is entered here. 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 the OKTMO code.

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

Then the number of sheets in the application is indicated, as well as how many sheets there are attachments to the application.

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”.

Sheet 3

This sheet is issued only by individuals. The registration is simple - enter your full name and passport details, as shown in the example.

Tax Refund Application Form 2021-2020

To contact the tax service, you must first fill out an application in the form established by the internal order of the tax service. The application form can be obtained from the tax office or using the Internet portal.

The application form must be filled out in detail, indicating all the required information without errors. When filling out, you should pay attention to the following points:

TIN and checkpoint must be indicated on all pages of the application. For individuals, it is only necessary to indicate the TIN; KPP is indicated for legal entities, if available;
Full name of the taxpayer for an individual and name of the organization for a legal entity;
The number of the article of the tax code to which the taxpayer refers when requesting a refund of overpaid money (Article 78-79);
The taxpayer status must be indicated (individual, farmer, tax agent, etc.);
The period for which the refund must be made, as well as the type of tax liability for which the overpayment was made, etc.

Expert opinion

Kurtov Mikhail Sergeevich

Practitioner lawyer with 15 years of experience. Specializes in civil and family law. Author of dozens of articles on legal topics.

Some information on codes can be clarified at the tax office or on the Internet portal. The same applies to the tax office number. The application must be endorsed without fail, and the applicant’s passport details must be indicated on the third party. When submitting an application electronically, the taxpayer must have a generated electronic signature.

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How long will it take for the refund to be processed?

In order to inform the tax authority of your desire to refund the overpaid tax, you must submit an application. The authority is obliged to consider it within 10 days, after which it informs the applicant in writing about the decision made.

Attention! The Tax Code establishes that the Federal Tax Service is obliged to transfer funds within 1 month from the date of receipt of the relevant application. In addition, interest calculated on the basis of the refinancing rate is subject to payment within the same period.

Features of refund of overpayment of taxes

Let us immediately note that it is possible to return the amount of tax overpaid to the budget, but there are some nuances in the refund procedure that you should familiarize yourself with in advance. In particular, the specifics of the procedure for refunding overpaid tax depend on the reason for the overpayment by the individual entrepreneur or organization and the method of refund. There are three options:

1. An individual entrepreneur or organization has paid an excess amount of tax to the budget and wants to offset it against future taxes or arrears.

2. An individual entrepreneur or organization has paid an excess amount of tax and wants to return it to their personal or current account.

3. The Federal Tax Service has collected an excess amount of taxes from an individual entrepreneur or organization and they want to either return it or offset it.

The article will consider the case of returning overpayments of taxes to an individual entrepreneur or organization to a current account in 2021.