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15:55 Overcharged tax shall also pay interest on the part of tax inspectors |
Overcharged taxes should be retu rned to tax authorities in case of misconduct. At the same time a given amount of additional interest shall be assessed. And
in this situation is not much value in the form of tax return amount -
either in the form of credit, either in the form of return.Overcharged taxes slandered in his letter, number SA-4-7/15431 of September 21, 2011 the Federal Tax Service. Office recalled that the procedure for the return of these sums of tax is governed by Article 79 of the Tax Code. In paragraph 5 of this article stated that the tax inspector must return the collected taxes with interest.The
interest rate is calculated on the basis of the calculated from the day
following the date of foreclosure, refinancing rate of Central Bank of
Russian Federation. In
paragraph 9 of the Tax Code of the article also mentions that the rules
that were determined to return overpaid tax, are used excessively
assessed advances, fees, fines and penalties. The truth of the Internal Revenue Code of interest in these situations, nothing is said.The
main essence of the calculation of interest for overcharged taxes is to
restore the property rights of the taxpayer, which had been violated in
the course of illegal actions by tax authorities. Therefore, supervisors are required to list the taxpayer accrued interest in the event of this situation.
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