In the state Duma supported the draft on simplification of return of overpaid taxes

© RIA Novosti / Vladimir Traveloperator in fotoracconti Russia. Archival photoIn the state Duma supported the draft on simplification of return of overpaid taxes© RIA Novosti / Vladimir Traveloperator the image Bank

The state Duma Committee on budget and taxes recommended the lower chamber of the Parliament to adopt in the first reading a draft law aimed at simplifying the procedure of refund of overpaid taxes.

The document excludes the judicial procedure of return of overpaid amounts of taxes, fees, insurance contributions, fines or penalties. Instead of the provisions entitling the taxpayer to file a claim for refund in the court for three years and the total period of limitation, it is proposed to increase the period for filing the taxpayer’s application for refund of overpaid tax from one month to three years.

Under the bill, the application for refund of overpaid tax may be filed by the taxpayer to the tax authority within three years from the date when the taxpayer became aware of the over recovery of tax. In the case that established the fact of excessive tax collection, on the basis of this application the tax authority decides on the refund of overpaid tax and accrued interest on this amount. These provisions will also apply with respect to fees, insurance premiums, fines and penalties.

«These changes will allow to extend the pre-trial procedure of appeal against the refusal of the tax authority to return the overpaid amounts of taxes, which will reduce the number of trials in this regard, and to simplify procedure of return of overpaid taxes. Judicial procedure of return of overpaid taxes burdensome for the taxpayer, and so it is proposed to delete», — explained to journalists one of the authors of the bill, the Chairman of the budget Committee Leonid Simanovsky.

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