Is it possible to write off the amount of overpayment in taxes to accounting records, NU on the basis of a notification from the Federal Tax Service on the refusal of offset. What documents are needed to confirm such expenses? Do I need an order from the head to write off such receivables?
Question: According to the certificate on the status of settlements on taxes and fees received from the Federal Tax Service Inspectorate, they wrote an application for offsetting the amount of the VAT overpayment against future payments (50,000.00 rubles). and the impossibility of offsetting 40,000 rubles, since 3 years have passed since the overpayment. Question: is it possible to write off the amount of the tax overpayment to the BU, NU based on the notification of the IFTS about the offset refusal. Do I need an order from the head to write off this receivable? What other documents do you need to confirm these expenses?
Answer: The Tax Code does not provide for either the concept of "statute of limitations" or the cancellation of debt. This also applies to tax arrears and overpayments. The Tax Code of the Russian Federation also lacks a mechanism for writing off debts/overpayments by the taxpayer. However, the regulatory agencies in their letters (Ministry of Finance No. 03-02-07/2-10 dated February 22, 2006 and Federal Tax Service No. ND-4-8/19645 dated November 1, 2013) explain that the tax authority has the right to write off the overpayment on the taxpayer’s personal account in cases when a court decision came into force refusing to refund the tax amount to the taxpayer after 3 years from the date of the overpayment, or if the taxpayer applied for a write-off.
Therefore, first of all, contact the tax office with a letter about writing off the amount of overpayment from your personal account. Then, after writing off the amount of the overpayment from the personal account by the tax office, write off the overpayment in the accounting. Write off receivables based on the order of the head. In addition, attach to the order a copy of the letter to the tax office with a request for debiting and an extract from the personal account.
Rationale
Can the tax office write off an overpayment of tax if the statute of limitations has expired on it
Yes, it can, but only if a few conditions are met.
In general, the Tax Code does not provide for the write-off of overpayment of taxes. However, according to the Ministry of Finance and the Federal Tax Service, the tax inspectorate has the right to do this if a number of conditions are met at the same time:
the organization has no arrears on other taxes and fees;
within three years from the date of payment of the tax, the organization has not filed an application for offset or refund;
the organization does not conduct activities and does not submit reports on the basis of which the overpayment could be set off against future payments.
If at least one of these conditions is not met, the inspectorate is not entitled to write off the overpayment. For example, the inspectorate will not write off the overpayment of an organization that operates and regularly submits tax returns. Even if the organization within three years from the date of payment of the tax has not submitted an application for offset or refund of the overpayment.
In addition, the tax office may write off the overpayment for the following reasons:
Can an organization recognize as uncollectible and write off tax payables (insurance contributions, fees, fines, penalties), the collection period of which has expired
Yes maybe. But only after this debt is recognized as hopeless by the tax inspectorate. It is explained like this.
Duty to pay tax insurance premium, collection, fine, penalties) the organization must perform independently (). A closed list of grounds under which the organization terminates this obligation is given in paragraph 3 of Article 44 of the Tax Code of the Russian Federation. The expiration of the debt collection period is not directly named in this list. However, subparagraph 5 of paragraph 3 of Article 44 of the Tax Code of the Russian Federation provides that the obligation to pay a tax (insurance contribution, fee) may be terminated in the event of other circumstances provided for by tax legislation. Subparagraph 4 of paragraph 1 of Article 59 of the Tax Code of the Russian Federation provides for the possibility of writing off tax debts if the court confirms that the inspectorate has lost the right to collect arrears due to the expiration of the deadlines established by law.
Thus, if the loss of the right of the tax inspectorate to collect debts is confirmed by a court decision (including a ruling on the refusal to restore the missed deadline for filing an application for debt collection), such debt is recognized as uncollectible and is subject to write-off from the personal account of the organization. This follows from the provisions of subparagraph 4 of paragraph 1 and subparagraph 2 of paragraph 2 of Article 59 of the Tax Code of the Russian Federation.
From the moment the court decision enters into legal force, penalties for arrears, the collection period for which has expired, are not charged. This is explained by the fact that penalties are applied to ensure the fulfillment of the obligation to pay taxes (insurance contributions, fees). The fulfillment of the obligation to pay penalties cannot be considered in isolation from the fulfillment of the obligation to pay tax (insurance contribution, fee). Therefore, after the tax debt has been recognized as uncollectible, there are no grounds for charging interest on this debt. Similar explanations are contained in the letter of the Ministry of Finance of Russia dated November 15, 2010 No. 03-02-08 / 70.
Tax inspectorates and customs authorities (in respect of tax arrears paid in the course of foreign economic activity) can decide to recognize the arrears as uncollectible and write them off. This procedure is provided for in paragraph 2 of Article 59 of the Tax Code of the Russian Federation.
The tax inspectorate may recognize the debt of the organization as uncollectible in the following cases:
upon liquidation of the organization (in terms of arrears, debts on penalties, fines and interest not repaid due to the insufficiency of the organization's property and (or) the impossibility of their repayment by the founders (participants) of the organization);
the court made a decision, according to which the tax inspectorate loses the ability to collect arrears, debts on penalties, fines and interest due to the expiration of the established period for their collection;
after five years from the date of formation of the arrears, the amount of arrears and arrears in penalties and fines does not exceed 300,000 rubles. (subclause 4.1, clause 1, article 59 of the Tax Code of the Russian Federation, clause 2, article 6 of the Law of October 26, 2002 No. 127-FZ). In this case, the bailiff must make a decision to terminate the enforcement proceedings due to the inability to recover the arrears. At the same time, the decision to recognize the arrears as uncollectible and to write it off is made by the inspection at the place of registration of the taxpayer (clause 3 of the Procedure approved by order of the Federal Tax Service of Russia dated August 19, 2010 No. YaK-7-8 / 393);
after five years from the date of formation of the arrears, the court case on declaring the organization bankrupt is terminated due to the lack of funds to cover legal costs (
Certificate of no debtmay be needed both by companies and ordinary citizens who are not engaged in entrepreneurial activities. Why is it needed, how to get it and use it correctly?
Why do I need a certificate of no debt? The reasons may be different: the company collects a package of documents for a tender or an individual decides to purchase real estate with a mortgage. And the debt can be different - for taxes and fees, for contributions to non-budgetary bodies, etc.
Let's take an example of how a company should act if it needed a certificate from the tax office about the absence of debt.
LLC "Fresh Wind" decided to participate in the competition for the selection of a developer company within the framework of the municipal order. One of the mandatory requirements for the contestants is the absence of debts on taxes and fees. The manager of this company, whose responsibility is to collect tender documents, made the following request to the tax authority:
IMPORTANT! The request form for obtaining a certificate of absence of debt is not regulated, but you can use the form proposed by the tax authorities (Appendix 8 to the administrative regulation approved by order of the Ministry of Finance dated July 2, 2012 No. 99n).
You can request not only a certificate of the status of settlements, as LLC Fresh Wind did, but also a certificate of fulfillment of the obligation to pay taxes, fees, penalties, fines, and interest. These are different certificates, so in the request you need to indicate without errors which form you need a certificate of no debt. The types of referrals will be discussed below.
LLC "Fresh wind" received the required certificate (KND 1160080). It reflects the state of settlements for each paid tax (fee), penalty interest, fines and interest.
For information on the certificates issued since July 2015 on the status of tax calculations, see "Updated help of calculations with the budget" .
If the request had expressed a request to provide a certificate on the fulfillment of the obligation to pay taxes, fees, penalties, fines, interest (KND 1120101), the answer would have been different. Instead of specific figures, the tax authorities would have reflected the presence or absence of tax debt in one phrase.
Asking the tax authorities for a certificate of no debt , it should be remembered that in the presence of the most insignificant tax debt (even a few kopecks), the wording may be as follows: "Fresh Wind LLC has an unfulfilled obligation to pay taxes." And such a certificate will not allow the taxpayer to either participate in the tender or perform any other actions that provide for the mandatory absence of debts to the budget.
Thus, one certificate of no debt (KND 1160080) will allow you to assess the amount of tax debts, deal with incorrect charges in a timely manner or pay off existing arrears. For another certificate of the absence of debt (KND 1120101), it is reasonable to contact the tax authorities after the payment of debts: such a certificate will contain wording that is favorable for the company and will be useful, for example, to participate in the same tender.
A certificate of no debt is issued by the tax authorities only upon written request. The request form is not regulated, but it is better to use the form proposed by the tax authorities - it takes into account all the necessary details. The certificate of absence of debt has 2 types: with a general wording on the presence (or absence) of debts and with details of the amounts for unpaid payments. Depending on the purpose for which a certificate is required, it is necessary to specify which particular form of it (KND 1120101 or KND 1160080) is required to be generated at the tax office.
Many taxpayers, in order to control the state of accrual and payment of tax payments, regularly reconcile calculations with the budget, requesting from the tax authority such documents as a certificate on the status of calculations for taxes, fees, penalties and fines, an extract of transactions from a personal account, reconciliation acts, etc. Of particular importance is the reconciliation of calculations with the budget for large organizations and organizations participating in tenders, because it is important for them to have no debt to the budget.
Previously, taxpayers could use the ION-online service to obtain information on the status of settlements with the budget. The Federal Tax Service of Russia, in Letter No. PA-4-6/3702 dated March 10, 2015, announced the completion of a pilot project to provide information services to taxpayers in the ION-online mode. Apparently, the closure of ION-online is connected with the commissioning of the service on the site nalog.ru, which, among others, provides a similar service.
Now, to obtain information from a personal account in preparation for reconciliation with the Federal Tax Service, you can use one of two methods:
In this regard, in the programs "Balance-2W" and "Balance-2: Settlements with the budget", as well as in the section "Services of the Federal Tax Service" on the page, the link "Information from the personal account online" was replaced with "The status of settlements with the budget from Personal account »
As a reminder, an IR may request the following information through PION offline:
For automated import of reconciliation acts and statements of operations into the Balance-2: Settlements with the Budget program in order to generate consolidated documents and compare statements of operations according to the taxpayer's data and according to the data of the tax authority, it is necessary to order XML documents in reconciliation requests (ION Requests). The program allows you to receive xml-files of statements and certificates through any operator of electronic document management. Note that in the service "Personal account of the taxpayer legal entity» only PDF files of documents can be retrieved.
If the company is small, then it is possible to reconcile calculations with the budget on the basis of PDF files, and it is more convenient for large organizations to take advantage of the automated reconciliation provided by the Balance-2: Budget Settlements program. The program reconciles transactions in the accrual card maintained by the taxpayer and in the statement of transactions from the ION system and displays the reconciliation results in a user-friendly form.
Users of the "Balance-2W" program can make accruals to the cards of the "Balance-2: Settlements with the budget" program directly from prepared tax returns by pressing one button.
The latest improvements in "Balance-2: Settlements with the budget" allow you to generate consolidated certificates on extracts of documents received from the tax authority for all separate divisions of the organization. also in new version the program "Balance-2: Settlements with the budget" has the ability to generate summary statements for several CBCs.
On the status of settlements contains data from the tax authority on the amount of overpayment (debt) of your organization for taxes, insurance premiums, penalties and fines on a specific date.
Help can be provided in one of the following ways:
If you need help on paper, submit a written request to your IFTS in the form recommended by the Federal Tax Service clause 128 of the Regulations of the Federal Tax Service one of two ways:
The written request must include p. 27 , , , Regulations of the Federal Tax Service:
The IFTS must issue a certificate within five working days from the date of receipt of the request pp. 10 p. 1 art. 32 Tax Code of the Russian Federation. This date depends on how the request was made.
If you need help electronically, send a request to your IFTS in electronic form via TCS.
In the request for TCS, you also need to indicate the full name, TIN, address of your organization and the date on which you are requesting information about the settlements clause 150 of the Regulations of the Federal Tax Service.
If your separate subdivisions (OP) are also registered with this IFTS, then a certificate can be obtained for all calculations with the IFTS, including taxes and OP contributions. To do this, when submitting a request for TCS, do not indicate the checkpoint in it Clause 3 of the Procedure for filling out certificate forms.
If your organization is registered with two or more IFTS (including at the location of the EP, real estate) and you need certificates of settlements with all IFTS, then in an electronic request Clause 3 of the Procedure for filling out certificate forms:
An electronic certificate must be sent to you within five working days from the date of receipt of the request for TCS by the Federal Tax Service. This day is indicated in the receipt of acceptance of the request, which the Federal Tax Service must send you no later than the next business day after receiving the request pp. 10 p. 1 art. 32 of the Tax Code of the Russian Federation, paragraph 150, Regulations of the Federal Tax Service.
In the case when the information from the certificate does not correspond to your data, it is worth reconciling the calculations with the Federal Tax Service.
Example. Request for issuance of a certificate on the status of settlements with the budget
If an organization needs information about the status of settlements with the budget for internal use (not for presentation to third parties), then instead of a certificate in many IFTS, you can take a simple uncertified printout of IFTS data on your accruals and payments. You will receive such a printout directly on the day of contacting the IFTS, without prior request, by informing the inspector who receives taxpayers, the TIN of the organization. If you are not the head of the organization, then when you visit the IFTS, do not forget the power of attorney.Certificate on the status of calculations for taxes, fees, penalties and fines KND 1160080 issued at the request of the taxpayer on time from 10 working days. Turning to us you save your time! Our specialists prepare the documents necessary for obtaining a KND 1160080 certificate, come to you for signing and independently submit it to the tax office. Subject to delivery, the finished certificate is delivered to the address specified in the order.
To order a certificate on the status of calculations for taxes, fees, penalties and fines, you must fill out the order form on our website, indicating the necessary information. A legal consultant will promptly prepare all the necessary documents, submit a request independently, without your presence. When reference KND 1160080 will be ready, you will receive a written notification by e-mail, and a legal consultant will call you to clarify a convenient time and place for courier delivery of the finished certificate. Thus, by ordering a certificate on the status of payments for taxes, fees, penalties and fines, you significantly reduce the time of your stay at the registration authority in Moscow and receive a ready-made document with delivery to the office. Low cost of providing services information about the status of tax payments and speed of receipt of the document - these are our main advantages. The cost of obtaining a certificate on the status of calculations for taxes, fees, penalties and fines KND 1160080 is 2000 rubles.
From 10 working days
The cost is from 200 rubles.
In order to obtain a certificate on the status of tax settlements on your own, you must contact the home tax office with a written request, which will contain all the necessary information.
Getting help "Preparing a request"
Request preparation
Preparation of a power of attorney
Courier Services
Get ready help
Total 200 rubles.
Order
Getting help "Turnkey"
Request preparation
Preparation of a power of attorney
Courier Services
Submitting a claim to the home tax office
Get ready help
Total 2000 rub.
Order
First of all, this is the name of the organization (full) as it is indicated in the registration documents, and secondly, the TIN. Without the correct company details it is impossible to request certificate on the status of tax settlements KND 1160080. You will also need a sample signature of the CEO and the seal of the company. A request for a certificate on the status of tax settlements is sent to the tax office at the place of registration.
If the certificate was not received by the applicant within the period specified in the receipt for receipt, it is sent to the addressee by mail.
