Is it possible to return transport tax transferred by mistake? How to return overpayment of taxes or make a credit, what documents are needed, deadlines Reimbursement of transport tax.

Design and interior 08.02.2024

Design and interior

Calculating the amount of transport tax is often accompanied by errors, leading to significant overpayments or arrears of tax. Debt to the regional budget can be repaid within a certain time, after receiving the appropriate notification.
But what can you do if for some reason you overpaid taxes? Where to go and present documents. Let's figure it out step by step.

Overpayment of transport tax may arise as a result of:

errors in calculations by tax authorities (for individuals) and accounting employees (for legal entities). Currently, quite a lot of personal transport is registered in each structural unit of each region of the Russian Federation. This leads to a heavy workload for tax officials and, as a result, various errors in calculations are possible;

At enterprises, as a rule, there are also several vehicles, which leads to the need for multiple calculations.

the presence of errors when filling out the payment order required to pay the tax. The payment is transferred using the recipient bank details, which consist of many numbers. An error in one of them will result in the tax amount being credited to another area. Secondary payment entails an overpayment of tax;
making changes to the traffic police regarding the parameters of the vehicle.
situations often occur when errors occur when registering a vehicle. Most of them are detected much later. If the traffic police documents indicate that the car’s power is increased, then the tax calculation will be incorrect (from the point of view of the car owner). This leads to an overpayment;

To correct the situation, it is necessary to make changes corresponding to the characteristics of the vehicle in the documents of the traffic police officers.

payment of advance payments. Situations can be different: basic errors in calculations (and part of the tax has already been paid), sale of a car, and so on;
the presence of benefits that the car owner was not previously aware of.

In fact, there are a great many reasons for overpayment of taxes. Only the most frequently encountered ones are listed here.

What is the difference between an overpaid amount and an overcharged amount?

Payment of transport tax can be:

excessively overpaid;
overcharged.

The overpayment occurs due to the fault of the taxpayer. This may include calculation errors, filling out a receipt incorrectly, or making double payments.
The amount of tax that was overpaid due to the fault of the tax police is considered to be overcharged.
The reasons for excessive penalties may include calculation errors by tax officials and incorrect information received from the traffic police about the characteristics of cars.

How to confirm

Video: REFUND overpaid taxes?

The amount of overpaid tax is subject to refund upon a written application (application submitted in electronic form with an enhanced qualified electronic signature via telecommunication channels or submitted through the taxpayer’s personal account) of the taxpayer within one month from the date the tax authority received such an application.

Refund to the taxpayer of the amount of overpaid tax if he has arrears for other taxes of the corresponding type or debt for the corresponding penalties, as well as fines subject to collection in cases provided for by the Tax Code of the Russian Federation, is made only after offsetting the amount of overpaid tax to pay off the arrears (debt) .

An application for a credit or refund of the amount of overpaid tax may be submitted within three years from the date of payment of the specified amount.

The rules established by Art. 78 of the Tax Code of the Russian Federation, also apply to the return of amounts of overpaid advance payments, fees, insurance premiums, penalties and fines and apply to tax agents, payers of fees, payers of insurance premiums and a responsible participant in a consolidated group of taxpayers.

In accordance with Art. 333.40 of the Tax Code of the Russian Federation, an application for the return of an overpaid amount of state duty is submitted by the payer of the state duty to the body (official) authorized to perform legally significant actions for which the state duty was paid (collected).

The application for the return of an overpaid (collected) amount of state duty shall be accompanied by original payment documents if the state duty is subject to full refund, and if it is subject to partial refund - copies of the specified payment documents.

The decision to return the overpaid amount of state duty to the payer is made by the body (official) carrying out the actions for which the state duty was paid (collected).

An application for the return of an overpaid amount of state duty in cases heard in courts, as well as by magistrates, is submitted by the payer of the state duty to the tax authority at the location of the court in which the case was heard.

The application for the return of an overpaid amount of state duty in cases considered by courts of general jurisdiction, arbitration courts, the Supreme Court of the Russian Federation, the Constitutional Court of the Russian Federation and the constitutional (statutory) courts of the constituent entities of the Russian Federation, justices of the peace, shall be accompanied by decisions, rulings or certificates of the courts on circumstances that are the basis for a full or partial refund of the overpaid (collected) amount of state duty, as well as original payment documents if the state duty is subject to refund in full, and if it is subject to partial refund - copies of these payment documents .

An application for the return of an overpaid amount of state duty may be submitted within three years from the date of payment of the specified amount.

TN is calculated separately for each object. The tax base for calculation is determined in accordance with Article 359 of the Tax Code of the Russian Federation and is one of the following parameters:

jet engine thrust for air transport;
displacement for water towed vessels;
engine power;
unit of vehicle for those objects that are not equipped with engines.

You can find out the specific base for each taxable object using its documents. Data on these technical characteristics are contained in state registration authorities, and then transferred to the tax office.

Tax amount for vehicle owners defined like this= Tax base * Tax rate.

Tax authorities calculate the amount of transport tax based on a given rate and a determined base. Transport tax rate approved by regional authorities in the area of registration of a specific vehicle.

Advance payments on TN

Only corporate taxpayers – organizations and individual entrepreneurs – have the obligation to accrue and pay advance payments for transport tax. Individuals pay for owning your vehicle once a year without a breakdown into the advance and the main part of the payment.

Based on Article 362 of the Tax Code of the Russian Federation, legal entities are obliged to pay advance payments for transport tax at the end of each reporting period, which corresponds to quarterly settlements with the Federal Tax Service, that is, they will pay in installments.

The amount of the advance payment is ¼ of the tax amount for the year. These are the amounts contributed by the organization in the 1st, 2nd and 3rd quarters, and At the end of the year the remaining amount is paid or the overpayment is refunded if necessary. The deadline for payment of transport tax for legal entities is February 1.

Additionally, regional authorities may establish other reporting periods by separate legislative act.

Regional regulations various categories of taxpayers may be exempted from the need to pay advance payments for tax payments, then they pay the entire amount at once at the end of the year.

Methods of paying transport tax

There are several ways to make settlements with the tax service for transport tax.
Legal entities and entrepreneurs can make a payment directly from their account using the relevant details from the tax notice.
Paying car tax for private owners is much simpler - they are free to choose the most convenient one from a variety of payment options:

take the notification sent by the Federal Tax Service about the amount of transport tax (it is made in the format of a regular receipt) and pay the required amount in cash at any bank branch– the operator will enter all the necessary transaction details and issue a receipt;
Knowing the amount of tax, you can do without the notification form itself - go to the nearest self-service terminal and in the “Regional taxes” section make the required payment by card or cash;
You don’t have to go anywhere and pay online using a bank card or electronic payment services (QIWI system), such online payments can be made through Internet banking by entering the necessary details, or on the official website of the tax service, indicating only the card details to write off the required amount.

Whichever calculation option for this type of taxes you choose, Be sure to keep documents confirming the relevant payments, which will allow you to avoid penalties and re-payment if the payment is lost or delayed on the way to the Federal Tax Service.

Reporting system

The transport tax declaration is filled out only by organizations. Filling out the form is easy– the form is clear and does not require unnecessary information. You just need to calculate the tax for all taxable objects.

Submitting a transport tax return is provided once a year at the end of the tax period - before February 1; no reporting is required when paying advance tax payments, and data on these payments only needs to be reflected in the declaration.

You can submit a declaration either during a personal visit to the Federal Tax Service, or send it electronically, having previously registered in the electronic document management system and received a digital signature. Reports should be sent to the tax office where the vehicle is registered.

Receipts to individuals and entrepreneurs come with a full payment, which the fiscal authorities made independently. All that remains is to pay it in a convenient way, keeping confirmation of the completed payment.

Notices for private car owners are being prepared and sent by the Federal Tax Service annually from April to August, they must be paid before October 1 (in some regions until November-December).

Reporting options

It is clear exactly how to pay transport tax and submit reports if the car belonged to only one owner during the entire year. How will the transport tax be submitted if there is a change of owners during the tax period? And how is an incomplete month counted?

In such a situation, the former owner pays for all months of owning the car from the beginning of the year, and the month of sale is also considered full. Based on this, the tax is calculated, and it must be paid within the same time frame as usual. When purchasing a car, the month of purchase is also taken into account for the new owner as full, and from him vehicle ownership countdown begins.

When purchasing a vehicle, you must submit a declaration in a timely manner, and advance payments must be made from the moment the obligation to pay transport tax arises within the legally established time frame.

In case of theft or complete loss of the car Tax accrual stops from the moment a tax certificate from law enforcement agencies (or a disposal report) is presented to the tax office, but you will have to pay tax for all months of owning the car, including the month when the theft was recorded (disposed of).

Return of TN

How to return transport tax? An error in payment of transport tax can be detected both by the payer himself and directly by representatives of the tax office.

If the fiscal authorities discovered an overpayment on TN, they are required to send written notification of the error within ten days.

There is a different treatment procedure, if the taxpayer has calculated the excess amount paid, you will have to submit a corresponding application to the Federal Tax Service.

Special application form can be filled out during a visit to the tax office or sent electronically if the reporting format is similar and the taxpayer organization has a digital signature.

The statute of limitations for filing a claim for overpayment of taxes is 3 years from the date of its occurrence. If during this period an error was discovered in the amount of funds contributed to the budget, they can still be claimed back out of court.

If three years have already passed, you will have to go to court and through it return the due amount of overpaid tax.

The application for an identified overpayment of tax is considered by the tax office and a decision is first made to carry out a reconciliation, and after its completion within 10 days, the Federal Tax Service Inspectorate will officially give an answer to where the excess funds will be sent.

You can send a counter proposal to spend If an overpaid amount is discovered, the application must indicate what fines, penalties and debts need to be repaid.

The car owner can return incorrectly calculated and paid transport tax. However, the most common practice is to offset overpayments, funds of which can be used for the following purposes:

covering existing arrears and debts to the budget;
payment of transport tax for subsequent periods of car ownership;
payment of other taxes and fees in this or other reporting periods, but only those that are also sent to the regional budget (for organizations this is property tax or gambling tax, and for individuals - only transport tax);
return of excess funds to the payer’s bank account.

Individuals can use the funds from overpayments according to the TN only to pay the same transport tax only for the next year, just return the funds to their bank account, and legal entities can use other options to spend excess tax payments.

After making a decision, the tax office will notify the payer, how exactly the identified overpayment was used and when unspent funds are returned within a month, the money will be credited to the account (you just need to remember to indicate bank details in the application).

If there are debts and other obligations to the fiscal authorities, the payer cannot return the overpaid funds in cash, you will have to pay off your existing debt first and only after full settlement with the Federal Tax Service can you get the remaining money back at your disposal.

The only way to avoid problems with the tax office is to check the correctness of the calculation of transport tax, regularly reconcile settlements with the budget, make timely advance and main payments, use only reliable and fast methods of paying tax, and also save all accompanying payment documents.

How to return tax that was overpaid? For example, a citizen paid transport tax and property tax, as a reconciliation with the tax office showed, there was a slight overpayment of taxes. What can be done in this case, does a citizen have the right to return the tax?

Yes, sure, if there is a fact of overpayment, then the taxpayer has the opportunity to return the overpaid amount of tax. But this must be done by writing and submitting a refund application to the tax authority. The Federal Tax Service of Russia tells us about this in its.

As the tax service explains, the amount of overpaid tax is subject to refund upon a written application (an application submitted in electronic form with an enhanced qualified electronic signature via telecommunication channels or submitted through the taxpayer’s personal account) of the taxpayer within one month from the date the tax authority received such an application.

How to write a tax refund application?

The application form for the refund of overpaid tax was approved by Order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/182@ “On approval of document forms used by tax authorities and taxpayers when carrying out offsets and refunds of amounts of overpaid (collected) taxes , fees, insurance premiums, penalties, fines.”

Thus, in order to receive a refund of the amount of overpaid tax, you must contact the Federal Tax Service with an application in the form approved by Order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/182@, or send an application in electronic form via the Federal Tax Service Internet service Russia “Taxpayer Personal Account for Individuals”.

The form for such an application consists of three pages. The third page is filled in by those citizens who have not indicated their TIN. If the application indicates a TIN, then the third page will not be filled out.

How do I fill out the cover page for a tax refund application?

On the title page, the taxpayer must mark the BCC (budget classification code) of the tax that he wants to return.

BCC for transport tax, property tax and land tax

If you do not know your BCCs, then we invite you to download the document in which we have collected all the BCCs for property taxes for individuals.

If you are going to return not the tax itself, but, for example, the amount of an overpaid fine for this tax, then the BCC will be slightly different. Take a closer look at the document and you will see that for each tax there are several BCCs: for tax, for penalties, for fines.

We have given as an example budget classification codes only for property taxes, and if you want to return overpaid insurance premiums or other taxes, then write to us and we will help you enter the required BCC without errors.

On the second page of the application you enter your account information. Ask your bank and they will definitely give you account details - the name of the bank, its BIC and correspondent account, your account number.