You will need
- Declaration on profit for the reporting period;
- - the payment order about payment of the tax;
- - the tax legislation;
- - the application form about offsetting of overpayments;
- - documents of the company;
- - financial statements for the tax period.
Make a statement in any form. Enter the name of your company in accordance with the Charter, other constituent document or personal data of a natural person who is registered as an individual entrepreneur, if your company appropriate legal form. Enter the taxpayer identification number, primary registration number and code of reason for registration to the tax office (for companies).
Enter the amount of overpayment on tax on profit, enter the reporting period (quarter), for which it originated. Write to the tax (gathering, a fine) in respect of which you wish to offset the overpayment, and the period for which you want to do it.
Enter personal data, job title and contact telephone number of the person responsible for the calculation, transfer taxes. As a rule, the chief accountant of the organization.
Attach to the application a copy of the Declaration for the profit and the payment order that confirms the overpayment on the tax to the state budget. Submit application and documents to the tax office.
Make with the tax on the act of settlement, which reflects the overpayment. Card account tax marking.
Within ten working days, the tax office should send you a notice of classification or refusal. If you have received a refusal from inspection, make another act of reconciliation, then write a new statement with a request to offset the overpayment. When you receive a positive decision from the tax man, make a classification. On account of Taxes and duties (68) put the debit for the tax on profit (account 68, the subaccount VAT) credit.
If you have outstanding taxes, fines, penalties, the tax authorities are entitled to make their own to offset the overpayment for the tax on profit. The tax authorities must send the notice within five days from the moment of the decision about classification. After receiving the notice to make the necessary accounting entries.