Евгений Шелест
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В 2017 году налогоплательщик представил уточненную декларацию по налогу на прибыль организаций за 2013 год и подал заявление в налоговую инспекцию о возврате излишне уплаченного налога. Налоговики отказали в возврате, указав, что три года со дня уплаты налога истекли (п. 7 ст. 78 Налогового кодекса). Однако суды трех инстанций отклонили эти доводы и поддержали налогоплательщика (постановление Арбитражного суда Центрального округа от 12 февраля 2019 г. № Ф10-6024/18 по делу № А48-2866/2018).
Суды установили, что переплата по налогу возникла в связи с уменьшением ранее заявленного размера доходов по причинам урегулирования разногласий с контрагентами в судебном и досудебном порядке, получением возмещения убытков, возвратом государственной пошлины, а также в связи с увеличением заявленного ранее размера расходов по причине неучета расходов за услуги сторонних организаций. Эти обстоятельства стали известны обществу после подачи первоначальной декларации. Кроме того, по результатам камеральной проверки последней декларации по налогу на прибыль инспекция не приняла решение о привлечении юрлица к ответственности за неполную сумму уплаты налога или о его доначислении.
Является ли неисполнение налоговым органом обязанности о сообщении налогоплательщику о каждом известном факте излишней уплаты налога основанием для продления трехлетнего срока, предусмотренного для подачи заявления о возврате налога? Узнайте из материала «Зачет (возврат) излишне уплаченных сумм налога по заявлению налогоплательщика» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
По результатам рассмотрения дела кассационный суд оставил решение суда первой инстанции и постановление суда апелляционной инстанции в силе, а кассационную жалобу инспекции – без удовлетворения. Напомним, что признание права собственности в силу приобретательной давности увеличит налог на прибыль.
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