Instruction
1
First and foremost, order of the Tax inspection Act of reconciliation payments. Please note that refund is possible only after payment of all arrears and penalties budget from which you want to return.
2
Write a written application for refund erroneously or excessively paid tax. Make three duplicate copies. An application form, contact the tax. Typically, the samples were put up on stands in each Tax inspection. Please note - filing statement possible not later than three years from the date of the overpayment.
3
If the tax authorities say that the application can be submitted in a derived form, but on the stands there are no samples in the writing of this "free" statement, do not forget to specify details about themselves as about the taxpayer (INN, OGRN, legal address). Alternatively email on what tax and what the CAC has any overpayment. Enter the details of the passbook or Bank account, you have to return the money.
4
If you rent statements via e-mail, his statement is also send on the Internet. Don't forget to put an electronic signature.
5
Expect a response within 20 days. In this period, the tax Inspectorate shall take a decision on the return and inform you of this in writing, and the return be made within one month from the date of the registration statement.
6
If the tax authorities refuse to refund the overpaid and erroneously paid taxes, see the statement of claim to the court. Prepare documents proving your case. Don't forget to give power of attorney to the person who will represent you during the court meetings.
7
After a positive decision of the court is present in the bodies of on the writ. Any additional documents to claim you have no right.
8
And last: in order to avoid any problems with the refund of excessively paid or overpaid taxes and make them charge and pay. To do this, first check the CSC.