In the state Duma introduced a draft on simplification of return of overpaid taxes
MOSCOW, 11 Dec — RIA Novosti. The deputies Andrei Makarov Gleb Choir, Leonid Simanovsky, Vladislav Reznik and senators Yevgeny Bushmin, Muharbi Ulbashev in the Duma introduced a bill aimed at simplifying the procedure of refund of excessively collected taxes, from the database of the lower house of Parliament.
The document introduces in article 79 of the Tax code change, which eliminates judicial procedure of return of overpaid amounts of tax, duties, insurance contributions, penalties or a fine. Judicial procedure of return of overpaid amounts, the developers believe “burden” for the taxpayer.
Instead of the provisions entitling the taxpayer to file a claim for refund in the court over a three-year period and the General 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 amount and accrued interest on this amount. These provisions will also apply with respect to fees, insurance premiums, fines and penalties.
“These changes are aimed at simplifying the procedure of refund of overpaid taxes, gathering, insurance payments, fines and penalties, reducing the amount of litigation, and allow to extend the pre-trial procedure of appealing against refusal to refund overpaid tax amounts” — explain the authors of the legislative initiative.