НДФЛ: когда налоговый орган не вправе возвращать излишне удержанный налог
НДФЛ: когда налоговый орган не вправе возвращать излишне удержанный налог 20.10.2016

НДФЛ: когда налоговый орган не вправе возвращать излишне удержанный налог

Минфин РФ в своем письме от 27.09.2016 № 03-04-05/56176 привел порядок возврата излишне удержанных организацией сумм НДФЛ.
Ведомство отмечает, что излишне удержанная налоговым агентом из дохода налогоплательщика сумма НДФЛ подлежит возврату налоговым агентом на основании письменного заявления налогоплательщика. Это предусмотрено нормами статьи 231 НК РФ.
Возврат налога производится налоговым агентом за счет сумм НДФЛ, подлежащих перечислению в бюджет как по указанному налогоплательщику, так и по иным налогоплательщикам. Сам возврат осуществляется в течение 3 месяцев после получения налоговым агентом соответствующего заявления налогоплательщика.
Таким образом, при наличии налогового агента налоговый орган не может производить возврат излишне удержанной налоговым агентом суммы НДФЛ.
При этом если налогоплательщик получает от налогового агента отказ в возврате излишне удержанного НДФЛ, сумму налога можно вернуть в судебном порядке.


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