Refund to payers of overpaid (collected) tax amounts by territorial offices of the Federal Tax Service
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Statement for the refund of the amount of excess tax paid may be submitted by the taxpayer within three years from the date of payment of the specified amount.
The refund of the amount of overpaid tax to the taxpayer is carried out only after applying the amount of overpaid tax toward the repayment of arrears (debt) in other taxes of the corresponding type or debt related to penalties, as well as fines subject to collection in cases provided for by the Russian Tax Code (NК RF), and also after the set-off of the amount of overpaid tax against the taxpayer's account for repayment of arrears (debt).
According to paragraph 8 of Article 78 of the Russian Tax Code, the refund of overpaid tax amounts to the taxpayer is carried out by the territorial office of the Federal Treasury in accordance with the budget legislation of the Russian Federation, upon an order for the refund of such amount, issued on the basis of a decision by the tax authority regarding the refund of such tax amount. Under current conditions of business entities' activities, increasing the period for refunding overpaid tax amounts (deferring the refund of such amounts), as well as imposing restrictions on refunds depending on sources, appear unjustified.