According to the results of the reporting period, the amount of tax deductions may be higher than the amount calculated for operations recognized as a taxable item under article 146 (subparagraphs 1-2 of the first paragraph) of the Tax Code. In this case, the revealed difference must be returned (set off) to the payer. This rule is established in the Tax Code of the Russian Federation by article 176. The procedure for tax reimbursement provides for verification of the validity of the amount claimed for refund when conducting a desk audit, in accordance with the requirements of 88 of the Code. Based on the results of the audit, the control body must make an appropriate decision within seven days if no violations of the law were revealed during it. If they are detected, a different procedure will apply for the economic entity, providing for its prosecution.
Act
After verification in accordance with paragraph 1 of Art. 176 of the Tax Code of the Russian Federation, in case of detection of violations of the requirements of the law, the authorized person leaves the relevant document. The act is formed in accordance with the rules of norm 100 of the Code. He and other materials of a desk audit, during which violations were discovered, as well as objections submitted by the payer (his representative), are considered by the head (deputy) of the control body that performed the check. The decision on the documentation must be made in accordance with the rules of Art. 101 of the Code.
Consequences of Violations
Based on the results of consideration of the provided materials of the desk audit, the head (his deputy) of the control body decides whether to hold the payer accountable or refuse it. Together with him, the following resolutions are approved:
- About compensation of the full amount claimed for a refund.
- About refusal of compensation.
- About a partial refund of the declared amount.
- About refusal of partial reimbursement.
Additional penalties
In paragraph 4 of Art. 176 of the Tax Code of the Russian Federation, it is established that arrears and arrears of fines (penalties) payable in cases specified by the Code are deductible. The control body shall independently calculate the amount to be returned to the payer against the repayment of the specified payments. If a decision has been made on partial or full compensation in the event of arrears arising between the day of submission of the declaration and the day of return and not exceeding the size of the deduction to be reimbursed, no interest shall be charged on it. 
Sending funds
In paragraph 6 of Art. 176 of the Tax Code of the Russian Federation it is determined that in the absence of arrears, fines and penalties payable or collected in the cases specified by the Code, the amount of mandatory payment to the budget to be returned is transferred to the bank account indicated by the applicant. In the presence of a written or electronic order, the funds subject to compensation may be directed towards the repayment of upcoming payments.
The timing
The decision to set off / refund the deduction amount is taken simultaneously with the issuance of the decision on full / partial compensation. According to paragraph 8 of Art. 176 of the Tax Code of the Russian Federation, an order drawn up in accordance with it should be sent by the control service to the territorial division of the Federal Treasury. This shall be carried out no later than the day following the date of the decision. The territorial division of the Treasury, within five days from the receipt of the order, returns the amount to the payer. During the same period, it notifies the Federal Tax Service about the date of reimbursement and the amount of deductions.
Payer Notice
The tax service is obliged to notify the subject of the decision in writing. Notification is carried out in a five-day period from the date of its adoption. This notice can be transmitted to the head of the company, individual entrepreneur, as well as to representatives of these entities on receipt personally or in some other way, confirming the fact and calendar number of receipt. 
Refund violation
If the payment of the due amounts to the payer has not been carried out, from the 12th day after the end of the desk audit, as a result of which an appropriate decision was made on partial / full refund of tax amounts, interest is accrued. The calculation is based on the Central Bank's refinancing rate effective at the time of the violation of the term. If the established interest was not paid in full, the control service shall decide on the return of the balance in accordance with the date of the actual return of the tax to be refunded, within three days from the date of receipt of the notification from the territorial division of the Federal Treasury. The corresponding order shall be sent within the time limits established by paragraph eight of Art. 176 of the Tax Code of the Russian Federation.
Nuance
If the application for the tax credit for the repayment of upcoming payments to be reimbursed is not provided by the payer before the date of approval of the relevant decision, the amount is returned within the time period in the manner specified in Art. 78 Tax Code. However, paragraphs 7-11 of the rule in question do not apply. This rule is introduced in Art. 176 of the Tax Code of the Russian Federation Federal Law No. 248. Clause 12 is also present in the considered norm. In accordance with it, according to the rules and in the cases established in Art. 176.1 of the Tax Code of the Russian Federation, payers can use the declarative procedure for compensation.
Explanation
Art. 176 of the Tax Code of the Russian Federation (as amended) sets the rules for the return (offset) of VAT. After the economic entity has submitted a declaration in which it has declared appropriate compensation, a desk audit is organized. In this case, the control body shall be guided by Art. 88 of the Code. In this case, the general procedure applies. A desk audit may not exceed three months. from the date of filing the declaration by the payer. Upon its completion, the control body is obliged to make a decision on offset / refund within seven days. It is possible only in the absence of violations of the law by the payer. If they are identified, the control inspection draws up an act of verification. It is formed in accordance with the rules of Art. 100 Codex. 
The specifics of calculating the terms of art. 176 of the Tax Code
Comments on the rule in question explain the peculiarity of the rules of Art. 101, in accordance with which a period is set for a decision. According to their meaning, 10 days are given for its adoption. The calculation begins from the expiration of two weeks, during which the payer must present his objections. Within the indicated period, the head of the inspection decides to hold the subject liable for violations discovered during the desk audit or to refuse to do so. At the same time, a decision is made on the reimbursement of VAT or on the failure to satisfy the payer's application. Compensation may be partial or full. The control service is obliged to inform the economic entity of the decision. This must be done within a five-day period from the date of its adoption.
Notification Features
They are explained in paragraph nine of Art. 176 of the Tax Code of the Russian Federation. So, the norm allows personal delivery of an individual entrepreneur to the director of the organization, as well as representatives of these entities against receipt. In Art. 176 of the Tax Code stipulates that the Federal Tax Service may use another method of notification. However, it must be such that it can be reliably established the fact of notification and the calendar number in which it occurred. 
Interest accrual
Clause 10 of the considered norm defines the consequences of violation of the deadline for the tax return from the 12th day from the date of completion of the desk audit, as a result of which the control service decided on partial / full compensation of the amount paid. In such circumstances, the legislation provides for the accrual of interest in accordance with the refinancing rate in force at that time.
In the process of resolving disputes related to the establishment of a settlement period, it is necessary to proceed from the following. If the territorial body of the Federal Tax Service does not make a decision on compensation within the time period provided for in paragraph 2 of the rule under review due to the identification of violations, but subsequently these findings were found to be erroneous, the court, including interest, should be charged according to the rules of paragraph 10. It establishes that the calculation is carried out from the 12th day from the end date of the desk audit, based on the results of which a decision should be made on the compensation of the tax amount. A similar approach is applied when considering disputes regarding the accrual of interest to the payer in case of violation of the deadlines established for the return of established payments in a declarative manner. Their payment is also provided for in paragraph 10. 
Declarative procedure
He makes a reservation to Art. 176.1 of the Tax Code of the Russian Federation. According to the norm, the declarative procedure involves a set-off (refund) of the amount specified in the declaration, until the completion of the desk audit. Verification, in turn, is carried out according to Art. 88 of the Code. Organizations have the right to apply this procedure; the aggregate amount of VAT and other federal taxes paid for 3 years (calendar) preceding the application period, excluding deductions related to the movement of objects across the border of the Russian Federation and activities as an agent, is at least 7 billion rub. This opportunity is also provided to entities that, along with the declaration, have provided a bank guarantee. In accordance with it, the financial institution undertakes, on the basis of the requirement of the Federal Tax Service, to pay to the budget the amounts unnecessarily received by the payer as a result of the tax refund. This is allowed if the decision on the offset (return) is canceled partially or in full. 
Resident territories of priority development territories may also use the declarative procedure. They must provide, together with the declaration, a contract of guarantee of the managing company. It establishes the obligation for this company to pay at the request of the Federal Tax Service for the economic entity excessively received amounts. In this case, the decision on compensation should be partially or completely canceled. The obligation of the managing company to deduct excessively received amounts to the budget arises if the payer has not fulfilled the requirement of the Federal Tax Service body to return them within 15 days (calendar) from the moment of its presentation. Similar rules apply to residents operating in the free port of Vladivostok.
