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Clause 7 of Article 78 of the Tax Code does not allow for ambiguous interpretation:
"7. An application for the set-off or the return of the amount of overpaid tax may be filed within three years from the date of payment of this amount, unless otherwise provided by the legislation of the Russian Federation on taxes and fees."
In 2018, the VAT declaration is drawn up in accordance with the form approved by Order No. MMV-7-3 / 558 @ of the Federal Tax Service of Russia No. ММВ-7-3 / 558 @ as of October 29, 2014 (as amended by Order No. MMV-7-3 / 696 @ of the Federal Tax Service of Russia dated 20.12.2016).
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2018 |
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July |
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