of October 26, 2012 No. ED-4-3/18162
About procedure for submission of the statement on the tax refund on the income of physical persons
The Federal Tax Service for the purpose of optimization of the procedure of the tax refund on the income of physical persons to taxpayers - the physical persons who declared in tax declarations on income tax the tax deductions provided by Chapter 23 "Income tax" of the Tax Code of the Russian Federation (further - the Code), reports the following.
Factual determination of excessive payment by the taxpayer of income tax is performed by tax authority when conducting cameral tax audit of the tax declaration on income tax which carrying out term owing to article 88 of the Code constitutes three months from the date of submission by the taxpayer of the tax declaration and the documents confirming the right of the taxpayer to the tax deductions.
According to Items 6 and 7 of article 78 of the Code the amount of excessively paid tax is subject to return according to the written application of the taxpayer within one month from the date of receipt of such statement by tax authority. The application for return of excessively paid tax can be submitted within three years from the date of the tax discharge.
Thus, taxpayers along with giving in tax authorities of the tax declaration on income tax in which the tax deductions on income tax are declared have the right to submit also the application on return of excessively paid tax.
In case of establishment of the fact of the excessive tax discharge by tax authority on the income of physical persons following the results of cameral tax audit of the tax declaration in the presence in tax authority of the statement of the taxpayer for the tax refund the tax authority shall perform return of the amount of excessively paid tax during the term determined by Item 6 of article 78 of the Code.
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