Strong team of professionals
18 lawyers and attorneys with their own primary fields and areas of practice
High competence level
Leading law firm and a participant of rating

Considerable groundwork
We are adopting high legal standards and verification rules
Save your time
In the short term, we review and we'll get back to you with options.
We pay attention to every detail
We receive objective information from all available sources.
Turnkey contracts
We support the entire process from gathering of information to the execution phase

Legal briefing notes

The tax set-off and the tax refund of overpaid or foreclosed taxes

According to the law of the Russian Federation, everyone has the right to a refund of overpaid tax. The exact calculation of refund amounts is often difficult due to the contradiction of legislative aspects. Therefore, it is calculated according to individual parameters, which can be determined by a qualified specialist.

It is important to remember that when paying taxes, it is better to overpay than pay less than required because it is much easier to refund the overpayment than to risk your reputation and increase spending with penalties and fines.

This approach is used by most, and hence the excess of overpaid taxes due to various reasons (for example, incorrect calculations by the fiscal authority) becomes a common practice. This creates a need for a refund.

We refund the overpaid tax (Article 78 of the Tax Code of the Russian Federation)

To capture the demand for a refund of an overpayment you should address the fiscal authority directly with a completed application. This obliges the tax authority to consider the appeal and refund the overpaid tax.

An alternative solution to the issue is to transfer the amount of the overpayment to subsequent payments. Execution of documents is similar to the procedure of refund.

Refund of excessively foreclosed taxes (Article 79 of the Tax Code of the Russian Federation): procedure and nuances

You can address the tax authority or court in order to refund the overpaid amount only if there are no debts upon the budget.

According to the current legislation, the offset of the overpayment of the tax is performed within one month when addressing the fiscal authority or within 3 months if the case was tried by a court. If the fiscal authority refused to refund or ignored the submitted application, you are able to appeal to the court.

Moreover, the current legislation obliges the tax authority to report any fact of overpayment, which became known to the fiscal service. Unfortunately, in practice, the offset of overpaid tax is not addressed properly. Therefore, it is worth reconciling the overpayments every year. Thus, it is ensured control of all overpaid taxes.

These instruments of overpaid tax payment are often used to minimize tax risks among entrepreneurs. If a conflict situation arises on the amount of taxes, it would be more efficient to pay a larger amount and then use the service of refunding the overpaid tax.

Working with qualified lawyers in such a situation is the best solution that excludes the overpayment of taxes as a factor. This opportunity takes a minimum amount of time and money. The Tsentralny Okrug Law Firm provides services for the refund and offset of overpayment of taxes in the administrative and judicial order. We work in Voronezh, Lipetsk, Kursk, Belgorod, Tambov, Moscow.

Author is Andrew Kriulin

Do you have a difficult question? let's discuss it when we meet!