A situation may arise when it is required to return money transferred to the tax authority as payment of a state fee. In order to correctly write an application for a refund, you need to carefully read the corresponding article 333 of the Tax Code of the Russian Federation, which lists all the reasons for this.
It is necessary
- - payment documents,
- - their copies,
- - application.
Make an application addressed to the head of the tax office where the payment was made. To do this, in the upper right corner, indicate the full official name of the state body you are applying to, and the full name of the person in charge. Next, write from whom the application is from, i.e. your organization's name and legal address.
The title says "Application for the return of the state duty." Begin the text of your statement with the words "In connection …", indicate the reasons why you should be refunded. Refer to Art. 330 of the Tax Code of the Russian Federation. Specify the exact wording of the justifications that match those indicated in the article.
The text of the statement should be clear and concise, sufficient to state the essence of the matter and without unnecessary "water". Be sure to indicate how much you think is correct to be refunded. Write what exactly the money was paid for, enter the date of payment, as well as the details for the transfer of funds.
Attach original receipts to the application if you need to return the money in full. This is possible in cases where you refuse to perform actions for the performance of which a state fee is charged.
If the problem is in the return of the overpaid amount and you need to return the money in part, then in this case it is enough to attach copies of payment documents.
If you need to return the collected state duty on court cases, an application is written to return the state duty to the tax authority where the court is registered. Attach a certificate or court order to the application that you have the circumstances to return it.
Make the application in two copies, one of them should remain in your hands with the tax inspector's mark on the acceptance of your application for consideration in order to avoid misunderstandings.