Art. 78 of Tax Code. Credit kana dzosera kuti overpaid mitero, yesosaiti, fines, Zvirango

The Tax Code inopa nokuti nzira pasi izvo payers ivavo kana zvimwe mhosva vanogona kudzoka mari yakadaro overpaid kuti bhajeti kana overcharged mamiriro. The Implementation kodzero iyi inofanira kushandiswa maererano zvokudya zvimwe nyaya yacho Tax Code, zvikurukuru, 78 uye 79. Wokutanga anoita dzosera kuti taxpayer nemichina pamusoro mamiriro kubhadhara ose overpaid mari. Sechivako ino rinoratidza yakatodzama murau kuMudzidzisi mabasa Federal Mutero Service. Nyaya yechipiri kutaura kuti algorithm mutero dzosera, yakanga overcharged. Ndezvipi chaizvo kutaurwa zvesangano? Sei mitero kodzero yavo kuti dzosera kupomerwa kwakadaro kana akaisa-kubva?

Kugadzwa Article 78

Art. 78 of Tax Code - tsime, izvo nokudzorwa seti-kure nzira kana chepamutemo dzosera kwemitero uye dzimwe mari kuti bhajeti, vari overpaid nzira imwe kana mumwe sangano - mugari kana sangano. zviitiko zvakafanana zvinogona kuumbwa, kana taxpayer akaverenga mamwe nemitero pane chinodiwa kana zvechokwadi akanyorwa bhajeti uwandu zvinopfuura izvo chinodiwa kuti. Zvichava kubatsira kudzidza maumbirwo yacho. 78 of Tax Code pamusoro zvinhu voga.

ndima 1

Ichi chinhu nyaya yacho Tax Code zvinosanganisira zvokudya kuti ndisimbise kuti zvakawandisa huwandu mutero kunge kuti zvaizopedza pamusoro mamiriro munataisireva yacho munhu kana sangano iri kuitika bhajeti munataisireva, nokuripira kuti chikwereti pane dzimwe yemitero, uyewo zvikwereti pamusoro fines uye Zvirango kana akadzokera ari kuti kudzorwa kuMudzidzisi nyaya yacho Tax Code. In pamberi art. 78 ya. 1 Tax Code anotiwo kuti yakatarwa-kubva yemuraudzo yeUnited, kwematunhu uye matunhu neminisiparati mitero uye Zvirango pamusoro kwavari kuitwa kuwirirana zvakafanana mhando budgetary mitoro.

ndima 2

The ndima yacho iri Tax Code rechipiri rine zvokudya pasi wakaiswa-kure kana dzosera yebongozozo mitero yaifanira miganhu Federal Tax Service of nzvimbo vanyorwa payer Unit, kana zvimwe mitemo haana kuiswawo pakati Tax Code. The ndima of Art. 78 kunosanganisirawo chakakwirira iyo, zvarwo, kudzokera kubhadhara akatakurwa pasina kumutsa kufarira.

Item 3

Zvinotevera ndima yacho inosanganisira urongwa hwaakange Federal Mutero Service anofanira kukurukura kuti payer chero nyaya overpayment mamwe mitero uye mari zvayo hapana paya pane pamusoro yapfuura mazuva 10 mushure kuwanikwa basa kutamiswa. Kana mutero vakuru havana chokwadi chokuti overpayment chaizvoizvo kuitwa, asi anoratidza kuti zvive, unogona kupa taxpayer kuti aite Joint ongororo yacho dzaona indices kuti nhengo kubhadhara.

Item 4

The ndima of Art. 78 Inosimbisa kuti taxpayer unofanira kuzviisa pasi achashanda rakanyorwa kuti mutero nokuda Kuzadziswa chepamutemo kodzero overpayment sezvo kadhi pamusoro kuitika munataisireva. Gwaro iri zvinogona pasi mu zvemagetsi muchimiro - chero kuti rinogona akasaina yanyatsosimba vanokwanisa zvemagetsi siginicha, kana kuburikidza paIndaneti Nhoroondo taxpayer. Chisarudzo pamusoro kuverenga chikamu overpayments mitero rakagamuchira Federal Mutero Service hapana paya kupfuura yapfuura nguva muganhu mazuva 10 mushure sangano achagamuchira yakakodzera kushandiswa kubva mugari kana sangano, kana kubva musi nemasaini of Federal Mutero Service uye payer gwaro achisimbisa Implementation ari pamwe ongororo pamusoro pamuripo Tangai, kana ani, kuitiswa.

Item 5

In ndima 5 nyaya inoti kuti overpayment sezvo kadhi pamusoro yepa mutero chikwereti yaifanira tisingatungamirirwi FTS. Chimwezve mashoko kuti mutero saka pasi zvakananga kubhadhara mari iri kazhinji haana zvakakodzera. FTS vanofanira kuzadzisa zvinodiwa ndima Chikamu 78 mukati nguva mazuva 10 mushure overpayment akawanikwa, kana kubva musi nemasaini of Federal Mutero Service uye taxpayer chiito achisimbisa vagari kuyananiswa vachibhadhara. Mune zvimwe zviitiko, kuMudzidzisi zvokudya panguva hauonekwi kubva pamusi wokutongwa, kana ani, wabatwa tichifunga hearings pamusoro nyaya mutero kukakavadzana.

The ndima of Art. 78 of Tax Code inosanganisira zvokudya kuti ndisimbise kuti taxpayer, pasinei nokuti chiito ichi hachisi fanira nomurayiro, uyewo ane kodzero pasi kushanda, anotaurwa kumusoro ari Federal Mutero Service. Izvi zvinogona kuitwa Somuenzaniso, kuti mhanyisa kuverenga overpayments mune ramangwana kubhadhara. Panyaya iyi mutero anofanira kuisa kure kuzorwa runoenzanirana mari munguva isingadariki mazuva 10 mushure kutambira gwaro kubva taxpayer kana kubva musi kana kuita vagari kuyananiswa vachibhadhara kwave akasaina, pasi zvakadaro.

Item 6

Ngatichikurukurai nzira iyo kudzoka overpayments akaita bhajeti. nzira iyi inodzora n. 6, Art. 78 of Tax Code. Huwandu overpaid mutero uye kunofanira vakadzokera payer Tax Service pamusoro chikumbiro zvakanyorwa, izvo zvinogona aumbwa zvemagetsi chimiro, chero kuti chasainwa anokwanisa zvemagetsi siginicha.

Tax Service vanosungirwa kuita mutero dzosera hapana paya pane 1 mwedzi pamusoro okutambirwa kushanda. The nzvimbo n. 6, Art. 78 of Tax Code anotiwo kuti kana munhu taxpayer vatumira chikumbiro kuti dzosera pakati overpayments muna Federal Mutero Service, chikwereti, kunyanya avo aiita pechifukidziro. Kana pamusoro kugarwa chikwereti anoramba mumwe mari inogona kudzokera.

Item 7

Maererano nemitemo n. 7, Art. 78 of Tax Code, kushanda kune Federal Mutero Service, akatumira taxpayer, izvo zvinoreva kuti kuisa kure chero zviri pamutemo muchapora overpaid mutero anogona kunyora uye kuzviisa pasi Office mukati 3 years kubva musi zvakawandisa mari inobhadharwa kuti bhajeti, kana zvimwe inopiwa nemirayiro anoita kuhupenyu kusango mitero uye mari.

Item 8

Maererano chinhu pasi hanya, Federal Mutero Service anofanira kusarudza pamusoro muripo kubva mugari kana sangano overpaid mitero munguva isingadariki mazuva 10 mushure kutambira kubva Federal Mutero Service, kana kubva musi nemasaini of Office uye pasi pamuripo mutero chiito rokuyananisa - kana paine akanga akatakurwa kunze. In Sec. 8 unyanzvi. 78 of Tax Code anotiwo kuti kuti kudzoka runoenzanirana overpayments, nokubuda pamusoro achishandisa vakagamuchirwa Tax Service chisarudzo pamusoro zvakakodzera huwandu muripo, akatungamirira Federal Mutero Service muna Federal Treasury - Office izvo, akavapindurawo, anoita mari kune wacho maererano bhajeti iri Russian Federation mitemo .

Item 9

Maererano dzemunharaunda pamusoro n. 9 Chikamu 78 of Tax Code, mutero payers vanosungirwa kuzivisa chisarudzo musi yakatarwa-kure kana dzosera kuti overpayments kuti ave kufarirwa nzira kana kuramba rokubata. Rokutanga kana kuti rechipiri basa rinofanira kuitwa mukati nenguva isingadariki 5 Mazuva, pashure pokunge wafungisisa nezvazvo. Ziviso neDare Federal Mutero Service zvaitambidzwa pamusoro rakasimba, zvakasikwa vanhu, vamiririri vavo pamusoro chionekeso kana chero nzira kuti anogona kusimbisa risiti mashoko.

Kana totaura kubata of Federal Mutero Service uye Consolidated boka mitero, uwandu overpayment mutero kuti kunzi kana refunded kuti nomutoro bato kuMudzidzisi nokushamwaridzana. Kana chibvumirano ayo inotungamirwa kwapera oparesheni, asi dzosera kana zvikwereti kupomera akumbirwa vakuru sangano. oparesheni iri kuita kana vakuru vebato, dziri Consolidated boka, ane chikwereti, fines nezvimwe mirango dziri bhajeti.

Item 10

Maererano dzemunharaunda ose n. 10 Article 78 of Tax Code, mari kuti refunded kana zvaizopedza kunowedzera kuwirirana pamwe mwero refinancing of Central Bank, kana Masvomhu pairi pakati Federal Mutero Service uye taxpayer haangavi chinozoiswa mukati nguva raanotaura ya. 6 nyaya yacho Tax Code .

Item 11

Maererano dzemunharaunda pamusoro n. 11 Chikamu 78 of Tax Code, vanhu miganhu nemamiriro Federal Treasury, izvo anoita kudzoka overpayments mutero, vanofanira kuzivisa Federal Mutero Service, kana nzvimbo mari chaizvoizvo hwakatamisirwa taxpayer uye kuti papi.

Item 12

Kana mubereko izvo mukwanisi overpaid muunganidzwa pasi zvokudya ya. 10 nyaya yacho Tax Code, wacho haangazozikamwi akanyorwa zvakazara, kuti FTS afunga pamusoro muripo zvasara, izvo dzaona inobva musi chaiwo kuchinjwa nhengo mari kusvika taxpayer. Basa iri Federal Mutero Service vanofanira dzika hapana paya pane mazuva 3 kubva kutambira Federal Treasury mashoko pamusoro dzosera musi, uye uwandu hwayo. Panodiwa muripo kuti FTS, akavapindurawo, vanofanira pasi Federal Treasury.

Ndima 13 uye 14

Maererano ndima 13 nyaya yacho Tax Code, akaisa-kure kana muripo kuti overpaid mutero zvinofanira kuitwa munyika rubles Russian. Item 14 prescribes kushandisa mitemo iri nyaya 78 of Tax Code, kwete chete mitero asi ukama nedzimwe mitoro: Pachine kubhadhara, Zvirango, fines, siyana yesosaiti. Mitemo akakodzera iri nyaya 78, zvinofanira kuparadzirwa pamusoro nenheyo dzemunharaunda ose n. 14, pamusoro mutero vamiririri, masangano kubhadhara mari kuti bhajeti uye mutoro nhengo Consolidated boka mitero. The ndima Chikamu 78 rinotiwo mutero Russian inofanira kushandisa mitemo yakakodzera pane nedanho yakatarwa-kure kana dzosera kuti overpaid VAT riri refundable zviri pamutemo.

ndima 15

Ndima 15 of Art. 78 of Tax Code unocherekedza mwero panguva iyo zvinhu anoratidza nyaya sezvo muridzi zvavo chaiyo kuzivisa, icho chiri maererano Federal Mutemo "On zvokuzvidira kuzivisa", uye kuchinjwa pfuma yakadaro chaiko muridzi havagoni kuva hwaro kuzivikanwa vamwe kubhadhara kuti bhajeti wandisa.

Sezvinotevera kubva mitemo zviri Article 78 of Tax Code pakati yeRussian Federation, mutero Russian anobvuma mutero hwakatangwa chezvipo, overcharged nokuda accrual ane mutero odhita kana chokwadi kwayo pasi kwokuzvidira taxpayer. Chimwe chiitiko chakaita overpayments - kuchinja mutero pangoro somugumisiro mutongo kana kuti ane chinzvimbo FTS marongerwo.

Zvinobvira here mutero dzosera pasi Article 78 vasiri vagari Russian Federation?

mitero Vazhinji kunetseka nyaya: kana kudzoka nemitero overpaid ari bhajeti, vasiri vagari Russian Federation? Avo vaiona vatorwa uye vagari Russian vanogara Russia idukusa hafu mazuva 365. Sezvo nyanzvi yacho unyanzvi zvinhu. 78 of Tax Code pamwe nemashoko, nzira iyi zvinokwanisika. Funga nuances ayo.

The chikuru chinoratidza mitero vasiri vagari - yavanobhadhara pachavo mari mutero pamwero 30%, apo, vose zvavo, muripo rinowanikwa pana mwero 13% mari. Kudikanwa kudzoka yakakodzera muripo nenzira chairayirwa nemitemo Art. 78, zvingava zvakafanira kuti kururama Kutsunga mutero mamiriro uye yakakanganiswa kukarukureta pachake mari yemitero iri mwero 30% pane 13%. Vakawanda algorithm maererano iyo rebheti rinoitwa ari bhajeti, muchiitiko ichi, zvakafanana sokune nedzimwe nezvigadziko okushandisa nzira iyi. Kureva payer anofanira kupa Federal Mutero Service, sezvo chairayirwa n. 6, Art. 78 of Tax Code, chiziviso pashure - kumirira kuitwa nemijenya mutero. Zvinobatsira kufunga mapiro zvinofanira akambochera.

How kunyora fomu kuripwa mutero?

Application fomu kuti chepamutemo dzosera pakati overpayments kubva hurumende bhajeti seboka iri rakabatana. Panguva pamusoro rworudyi gwaro anofanira tsanangurai kuti uyo akatungamirira. Kazhinji, ndiwo musoro miganhu mutero Inspectorate pamusoro Municipality umo taxpayer ane mashandiro. Saka isu kunyora. "Musoro IRS yakadaro uye guta yakadaro kana dunhu" Zvinotevera zvinofanira kunyorwa, uyo pokushandisa anoitwa. Nyora "Kubva chokwadi chokuti". Akatevera chinhu - pasipoti yauri kushanyira nekuda Data (yakatevedzana gwaro, nhamba yaro, gore nyaya, uyewo muviri, umo gwaro iri rakapa). Chikumbiro fomu kuti mutero dzosera anofanira zvine Kero taxpayer kunyoresa - kugadzira mutsetse pazasi paro. Next, nyora pakati "Kutaura" peji. Below hwaro nyaya yake kuna Federal Mutero Service kuti mashoko okuti "maererano ya. 6, Art. 78 of Tax Code, maererano nevateresi overpayment Please uchatamisa mari nokuda kudzoka musi pachavo nyaya yakadaro. "

Next, kugadzirisa zvose kuMudzidzisi rokubhengi. Ava kazhinji: anenge zita, VAT nhamba, bhengi zita, BIC, dzomupepanhau nhoroondo, pachake nhoroondo. Below tikaisa musi gwaro, siginicha uye Decryption. It vangatarira akafanana kuti dzosera pamusoro overpaid mutero? A muenzaniso kunobva angava:

Kusiyana runoenzanirana mashoko anogona kunzi kupfuura zvose mhando kwemitero, mari, fines uye dzimwe mhando vachibhadhara vari bhajeti. Somuenzaniso, munhu mari mutero dzoka, kana Somuenzaniso, sezvataona kumusoro, VAT anogona kuitwa.

Articles 78 uye 79 of Tax Code: sei inesungano mumwe?

Zvinogona kucherechedzwa kuti pane imwe nyaya iri rakafanana chaizvo chinhu ari Tax Code. 78 - 79 of Tax Code izvozvo anoita mari yacho dzosera kuti mitero uye zvimwe sungiro kuti dzave overcharged. We kuongorora kupfuura chinozikamwa dzaro pfungwa.

Saka, muna n. 1 tbsp. 79 akaratidza kuti kuzoita overpayments ari bhajeti yaifanira chete kana izvi zvaitwa zvakanyatsorurama zvaizopedza kuti runoenzanirana uwandu muchifarira inobvira muripo kuti chikwereti. Kana ukaona kuti pane mumwe, zviri chete iyi, vanhu FTS vachafanira kuita nzira inopiwa nokuti Article 79 of Tax Code. Maererano nemitemo zviri Sec. 2 tbsp. 79 of Tax Code, chisarudzo Federal Mutero Service kudzoka zvakawandisa mutero payer zvinofanira kutorwa mukati nenguva isingadariki mazuva 10 mushure kutambira chikumbiro pedyo Office. Maumbirwe Its Kazhinji chakafanana nechakashandiswa panyaya kuzadziswa kodzero zvaizopedza kubhadhara, iye overpaid mamiriro.

FNS ari Implementation iri dzosera kwacho, sezvo vari muchiitiko apo overpaid mutero hauonekwi maererano Article 78, anoshandira pamwe Federal Treasury. Saka, muna sangano mutero vanofanira kutungamirira akarayira kuti mudzorere runoenzanirana mari, izvo yakaumbwa pachishandiswa Federal Mutero Service mhinduro. Kukumbira kuti dzosera yebongozozo mari, mitero Kubvuma FTS mukati 1 mwedzi kubva nguva vanova kuziva kuti pane overpayments iri bhajeti.

Mune zvimwe zviitiko, kodzero ezvidzidzo kuripwa zvakakodzera muripo kuna vanotongwa mari zvakakodzera kuratidza kudare. The mutsara vanoti, nyaya iyo - the zvinosimbisa pamutemo chikonzero mutero dzosera chinogona kuitwa Kwenguva 3 years kubva musi kuonekwa pamusoro taxpayer chokwadi kukuremedzai.

Chokwadi chokuti bhajeti - overpaid mutero, Federal Mutero Service anofanira kuzivisa pachavo, sezvo anotevera kubva nemitemo ndima 4 of Art .. 79 of Tax Code, nyaya nokubatira kuti bhajeti munguva isingadariki 10 Mazuva pashure kuMudzidzisi chokwadi kuti iiswe.

Huwandu mutero kuzviuru iyo bhajeti pamusoro kutsvakwa saizi, anofanira kudzokera wacho, zvichibva dzemunharaunda n. 4 tbsp. 79 of Tax Code, kwete pava paya pane 1 mwedzi kubva musi chikumbiro kuna Federal Mutero Service ari waakaudzwa muchimiro. Uyewo, dzimwe nguva, zvinopfuura mubereko inobereka ayo zvavo kuwirirana pamwe indekisi kuti refinancing mwero Central Bank.

Kana nyaya pamwe chete Federal Mutero Service - yabatanidza boka makambani, mutero rinodzokera kwenhoroondo dzaitungamirira nhengo nokuwadzana.

The miganhu nemamiriro Federal Treasury anofanira kuzivisa Federal Mutero Service of kubhadhara kuti taxpayer, sezvinowanzoita pamwe nzira zvaizopedza zvakawandisa mutero pasi Article 78 of Tax Code.