Трехлетний срок для возврата переплаты по страховым взносам не исчисляется с даты частичного зачета

Евгений Шелест

Трехлетний срок для возврата переплаты по страховым взносам не исчисляется с даты частичного зачета
JanPietruszka / Depositphotos.com

Зачет излишне уплаченных сумм страховых взносов в ФСС России в 2015 году не свидетельствует об образовании переплаты именно на дату зачета (постановление Арбитражного суда Уральского округа от 21 сентября 2018 г. № Ф09-5553/18 по делу № А50-42056/2017). Суды трех инстанций поддержали Фонд в споре с юрлицом, так как пришли к выводу, что срок давности пропущен в связи с истечением трех лет с даты уплаты соответствующей суммы.

Организация посчитала, что трехлетний срок, установленный в п. 7 ст. 78 Налогового кодекса, может прерываться при совершении фондом действий, свидетельствующих о признании долга, то есть имеющейся переплаты взносов обществом. По мнению заявителя, судами не применены положения ст. 203 Гражданского кодекса. А именно, организация указала на тот факт, что в 2015 году Фонд произвел зачет страховых взносов на сумму более 40 тыс. руб., то есть срок давности должен исчисляться с даты зачета. Однако суд кассационной инстанции отклонил данный довод.

Можно ли переплату по федеральным налогам зачесть в счет упалаты региональных налогов? Узнайте из материала «В счет каких налогов можно зачесть налоговую «переплату»?» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!

В ходе судебного разбирательства установлено, что переплата у юрлица образовалась до 1 января 2014 года, а трехлетний срок, в течение которого общество имело право обратиться с заявлением о возврате суммы излишне уплаченных взносов, истек до 1 января 2017 года. Следовательно, подача обществом заявления за пределами трехлетнего срока, то есть после 1 января 2017 года, исключает возможность возврата перечисленных сумм.

По итогам разбирательства суд кассационной инстанции оставил постановление апелляционного суда в силе, а кассационную жалобу юрлица – без удовлетворения.

Источник: garant.ru

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