FTS clarifies how to refund tax overpayments beyond the three-year period
The Federal Tax Service of Russia has issued detailed guidance for regional tax authorities on how to conduct desk (cameral) audits of amended tax returns that reduce the amount of tax due, including cases where taxpayers claim refunds from the budget. This applies to situations where such returns are filed more than three years after the statutory tax payment deadline.
The calculation of the refund period is now based on the date the tax was actually paid. At the same time, taxpayers’ right to file an amended return to correct errors is not limited by any specific time period. However, for periods older than three years, it is crucial that a court recognizes the reasons for missing the deadline as valid.
