Tax overpayments of deceased persons were proposed to be returned to their relatives

The sums of overpaid taxes are to be returned to relatives of the deceased. Such amendments to the Tax Code of the Russian Federation will be submitted to the State Duma on February 21 by Valery Gartung, head of the Committee for Protection of Competition, and Sergei Mironov, leader of the faction "Just Russia - For Truth".

The explanatory note to the bill, which is at the disposal of Izvestia, states that neither the Tax Code nor the Civil Code resolves the problem of returning funds that form an overpayment (a taxpayer's surplus) to heirs. To fix this, it is necessary to develop a mechanism that would take into account the interests of both the relatives of the deceased and the state.

"Therefore, it is proposed to amend the Tax Code, establishing a procedure for the payment of funds forming the positive balance of the unified tax account of the deceased or declared deceased taxpayer, to his heirs," the document says.

In this regard, amendments to the Tax Code are proposed, including the obligation of tax authorities to provide information on the presence of the amount of overpayment on the single tax account of a citizen on the date of his death. Also, the new norms will establish the procedure of actions of the tax authority in order to pay these funds to heirs upon presentation of the necessary documents.

"As is known, the inheritance, which is distributed among the relatives of the deceased by will, includes money, real estate, shares of companies. But few people know that it is possible to inherit the funds of overpaid taxes, fees and insurance premiums. In July 2023, such a right was fixed by the definition of the Supreme Court. It explicitly stated that the heirs of the deceased can receive from the state these funds", - explained "Izvestia" Mironov.

According to him, relatives do not often apply to the tax inspectorate for this money, but there are difficulties with their receipt.

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On February 18, the Russian Union of Industrialists and Entrepreneurs prepared a package of proposals in the field of tax legislation, among them the introduction of a family taxation system. It consists, for example, in families with two minor children and working parents, income would be divided by four and this would be taken into account when determining the rate. Such a method would help ease the tax burden on families.

Vladislav Grib, deputy secretary of the Public Chamber of Russia, praised the initiative to introduce such a tax system in the country on the same day.