The money was returned to the current account of the transaction. Money was mistakenly credited to the current account: what to do
Do incomes under the simplified taxation system include an erroneous payment that was received on our current account, but it is not possible to return it, since the payment is from an individual? And what postings to make according to accounting, is it correct to carry out at 91.1
Answer
By general rule cash, which the organization received on the current account by mistake, must be returned. This is due to the fact that such money is transferred to the account of the organization without the grounds that are provided for by law or contract. Which means she doesn't have legal rights for such funds. This follows from Civil Code RF. It is necessary to return such funds within a reasonable time after it became known about the erroneous crediting of funds. If the organization does not return the money erroneously credited to its current account on time, the payer may collect interest from it for the use of other people's funds. If funds are erroneously credited to the organization’s current account in accounting, make the entry: Debit 51 Credit 76-2. Mistakenly received amounts do not form the taxable income of the organization (). They do not apply either to income from sales or to non-operating receipts (Article , Tax Code of the Russian Federation). If accounts payable are not repaid by the organization in a timely manner and are not claimed by the creditor, then in accounting it is subject to write-off after the expiration of the period limitation period. The general limitation period is three years (). The amount of written off accounts payable for which the limitation period has expired, include in other income in the amount in which this debt was reflected in accounting (paragraph, PBU 9/99). In accounting, reflect the write-off of accounts payable by posting: Debit 60 (62, 66, 67, 70, 71, 76-4) Credit 91-1. This rule applies both to organizations that pay single tax from income, and to organizations whose object of taxation is income reduced by the amount of expenses.
The rationale for this position is given below in the materials of the System Glavbukh
1.Recommendation: What to do if money was mistakenly credited to the current account
Funds may be erroneously credited to the settlement account of the organization in the following cases:
- by mistake of the payer (for example, if he incorrectly indicated the recipient of funds in the payment order);
- bank error.
Actions in case of erroneous receipt of amounts
The recipient of funds can find out about the amounts erroneously credited to her current account from. Such amounts must be reported to the organization in writing. servicing bank. This must be done within ten days from the date of receipt of the statement. Reason - Section II, Part III of the Rules, approved by . The format for reporting an erroneous crediting of funds is not legally established. The bank can approve it in its internal rules. If the bank has not provided the organization with the form of such a document, then it can be drawn up in.
As a general rule, the funds that the organization received by mistake in the current account must be returned. This is due to the fact that such money is transferred to the account of the organization without the grounds that are provided for by law or contract. This means that she has no legal rights to such funds. This follows from the Civil Code of the Russian Federation.
Situation: within what period the organization is obliged to return the funds erroneously credited to its current account (mod = 112, id = 52862)
If the organization discovers funds erroneously credited to its current account, return such funds as soon as possible.
If the obligation does not contain the terms for its fulfillment and the conditions that make it possible to determine this term, then it must be performed within a reasonable time after the occurrence (). That is, the organization must return the money within a reasonable time after it learned about the erroneous crediting of funds to its account.
The organization can learn about the erroneous transfer of funds to the current account from. At the same time, she must inform the servicing bank about the erroneous transfer of funds to the current account. This must be done within ten days from the date of receipt of the statement. This is stated in Section II, Part III of the Rules approved by . It is the date of receipt bank statement is the moment when the organization should have known about the erroneous crediting of funds to its account ().
However, when analyzing a bank statement, an organization cannot always understand that the funds were credited to its account erroneously (for example, with a large number of buyers and an advance form of payment). In this case, the date of receipt of such information is the moment when the organization could have received information about the erroneous crediting of funds. However, in the event of litigation, the organization must prove that, based on the bank statement, it could not determine that the funds were credited to its account in error. In this case, the date of receipt of information about the erroneous crediting of funds may be the moment when the organization received a letter from the payer of funds with a request to return such a payment. Confirms the indicated position and arbitration practice (see, for example, FAS rulings,).
What is considered a reasonable period for the return of erroneously received funds, the legislation does not say. If the organization learned about the erroneous transfer of money from a bank statement, then in a written message about this to the bank, you can instruct it to immediately write off the erroneously received amounts.
In addition, the payer may indicate the deadline for the return of funds in his letter. If there is no such indication, then in order to avoid disagreements, check the date of the refund from the payer. However, it is best to make such an agreement in writing.
Attention: if the organization does not return the money erroneously credited to its current account on time, the payer may collect interest from it for the use of other people's funds.
The payer will accrue interest on the entire amount of erroneously transferred funds. As a general rule, the annual interest rate is determined on the day the funds are returned. If the payer of funds will collect interest from the organization through the court, then the court may determine the annual amount of interest, based on the date of filing a claim or issuing a court decision.
Interest for the use of other people's money will be accrued from the moment the organization found out (should have found out) about unjust enrichment, until the day the funds are returned ().
Accounting (mod = 186, id = 6813)
In accounting, the receipt of erroneously transferred funds that the organization is obliged to return, reflect the debit “Settlement accounts” in correspondence with “Calculations on claims” ().
If funds are erroneously credited to the organization's settlement account in accounting, make the following entry:
Debit 51 Credit 76-2
- accounting for funds erroneously credited to the bank account of the organization.
Erroneously received funds in accounting do not apply to the organization's income. This is due to the fact that in accounting, an increase in the economic benefits of the organization () is recognized as income. However, when entering the current account, it is erroneous transferred money their purpose is not defined. They do not include income from common species activities, nor to other income (). The organization is obliged to return them, therefore, in accounting, such amounts cannot be recognized as income. In addition, in respect of these funds, the conditions for recognition of income given in PBU 9/99 are not met. An exception to this rule is the funds received, which the organization is entitled to. Reflect them in accounting, depending on the purpose of the funds received (advance, receivables with an expired limitation period, etc.).
When returning erroneously credited amounts, it is also not necessary to reflect them as expenses. This is due to the fact that in respect of such funds the conditions for the recognition of expenses given in PBU 10/99 are not met.
In accounting, the return (write-off) of funds previously credited to the current account by mistake, reflect the posting:
Debit 76-2 Credit 51
- debited funds previously erroneously credited to the organization's current account.
This is stated in the Instructions for the chart of accounts (,).
USN
Mistakenly received amounts do not form the taxable income of the organization (). They do not apply either to income from sales or to non-operating receipts (Article , Tax Code of the Russian Federation). These amounts are not recognized economic benefit organization(). In the book of accounting for income and expenses, approved, erroneously received amounts do not need to be reflected. A similar point of view is contained in the letters and.
It is not always known in advance that the receipt on the current account is erroneous. Therefore, a situation may arise when the amount received will still be included in taxable income (reflected in section I of the income and expense book). In this case, you need to enter the book of income and expenses (approved procedure).
If the bank writes off erroneously received funds from the account of the organization, then they also do not need to be reflected in expenses. This is due to the fact that when applying simplification, the list of expenses is closed (). And the amounts that were mistakenly credited to the account of the organization, and then debited by the bank, are not included in this list. In addition, the amounts indicated do not meet the expenditure criteria specified in Article 252 tax code RF().
Oleg good,
state councilor tax service RF III rank
2.Recommendation: How to issue and reflect in accounting and taxation write-off hopeless accounts payable
Limitation period
The general limitation period is three years (). However, by law for certain types requirements, the period can be reduced or increased (). For example, a transaction can be invalidated within a year (). One of the equity holders can challenge the sale of a share in common property within three months if his preemptive right to purchase has been violated (). The running of the limitation period is determined in the following order:
- for obligations, the term of performance of which is determined - at the end of the term for the fulfillment of the obligation;
- for obligations, the term of performance of which is not determined or is determined by the moment of demand - from the date of presentation by the creditor of the demand for the performance of the obligation. If the creditor gave the debtor some time to fulfill the claim - after the end of the last day of the period for fulfilling the obligation.
The amount of written off accounts payable for which the limitation period has expired, include in other income in the amount in which this debt was reflected in accounting (paragraph, PBU 9/99).
In accounting, write off accounts payable by posting:
Debit 60 (62, 66, 67, 70, 71, 76-4) Credit 91-1
- written off the amount of accounts payable with expired limitation period.
Make such an entry in the period in which the limitation period for accounts payable expired ().
USN
When calculating a single tax with simplification, the amount of written off accounts payable must be taken into account as part of non-operating income. This rule applies both to organizations that pay a single tax on income, and to organizations whose object of taxation is income reduced by the amount of expenses. At the same time, it does not matter during the period of application of which tax regime the accounts payable were formed. This follows from the provisions). And in this case it is not executed;
When writing off the debt to buyers, the amount of the prepayment not closed by the delivery is taken into account in income only once - in. It is not necessary to re-recognize income as a write-off of accounts payable, as this will lead to double taxation the same amounts. As of the date of writing off accounts payable, the organization has no income on a simplified tax system in the sense of Article 41 of the Tax Code of the Russian Federation.
This follows from Article 346.17, Article 346.15, Article 250 of the Tax Code of the Russian Federation.
An example of the reflection in the simplification of the amount of written off accounts payable. The organization calculates a single tax on income reduced by the amount of expenses
CJSC "Alfa" in January 2011 received goods from LLC "Trading Firm "Germes"". According to the supply agreement, the materials had to be paid before January 20, 2011 in the amount of 100,000 rubles. IN set time Alpha did not pay for the goods. The goods were sold on May 20, 2011, the revenue amounted to 120,000 rubles.
For three years, Hermes made no attempt to recover the amount of accounts payable from Alpha. The limitation period for Alfa's debt starts on January 21, 2011 and expires on January 20, 2014.
On January 24, 2014, the accountant of Alpha, based on the results of the inventory, revealed accounts payable with an expired limitation period in the amount of 100,000 rubles. The head of Alfa decided to write off the accounts payable with the expired limitation period.
When calculating the single tax, Alfa's accountant included in income:
- in January 2011:
- 120,000 rubles. - proceeds from the sale of goods;
- in January 2014:
- 100,000 rubles. - the amount of written off accounts payable.
The accountant did not reflect the cost of goods sold, but not paid for, as part of expenses.
Sergei Razgulin,
Acting State Councilor of the Russian Federation, 3rd class
* This is a part of the material that will help you make the right decision.
"Practical accounting", N 7, 2003
The buyer paid you more than what was stipulated in the contract, or someone mistakenly transferred money to your account. Do not rush to rejoice: in some cases, you will have to pay taxes on the "extra" money.
In practice, two situations may arise:
- the buyer paid more than necessary;
- the money came from a company whose name and details you do not know.
Let's take a closer look at each of these cases.
Buyer paid more than they should
The company's management cannot but rejoice. However, this situation only adds to the problems for the accountant. In particular, the question arises of how to issue an overpayment that has arisen.
It’s good if you have a long-term contract with the counterparty from which the overpayment was received, according to which the delivery of goods is carried out for a long time (for example, a year). In this case, the amount of the overpayment can simply be set off against future payments under the same contract.
However, here you will have to face one unpleasant moment. Formally, excessively received money will be considered a payment related to payment for future deliveries of goods. And such amounts are subject to VAT (clause 1, clause 1, article 162 of the Tax Code of the Russian Federation).
In order not to charge VAT, only one thing can be advised - to return the excess amount received to the buyer. To do this, complete payment order for the amount of the overpayment. In the "Purpose of payment" field, indicate the number and date of the payment for which you received the extra money. The corresponding field, for example, may look like this: "Return of the excessively transferred amount according to the payment order dated June 16, 2003 N 123".
A completely different situation arises if the overpayment came from the buyer with whom you have an agreement for a one-time supply of goods. If the buyer accidentally overpaid under such an agreement, the money received in excess will not be considered an advance or other payment related to the forthcoming delivery of goods. Therefore, there is no need to charge VAT on this money.
Just in case, in order to avoid claims from the tax authorities, we advise you to draw up an accounting statement stating that the money received in excess is not related to operations for the sale of goods and must be returned to the buyer.
In accounting, reflect the excessively transferred money by posting:
Debit 51 Credit 76 sub-account "Settlements with other debtors and creditors"
- reflects the amount erroneously credited to your current account.
Usually, in practice, the buyer, having discovered an error, himself requests the return of the excessively transferred amount. Therefore, you can not rush to return the money.
If, for some reason, the buyer did not ask you to return the excessively transferred amount, then after the expiration of the limitation period (three years), you can keep this amount for yourself. However, it will have to pay income tax as from non-operating income (clause 18, article 250 of the Tax Code of the Russian Federation).
As for the overpaid party, the amount of the overpayment does not reduce taxable income. And when you return the money received to the account, the taxable profit does not increase.
The money came from an unknown company
It may happen that your current account receives money from a company with which you have never worked. If you find yourself in such a situation, then do not rush to send this money back. None Negative consequences you are not threatened.
The first thing to do is to pay attention to the details of the company indicated in the payment. It is possible that your buyer paid you through a third party. Therefore, ask the director - maybe he received or should receive a notification from the buyer about payment for the goods by a third party.
If this is not confirmed and it turns out that the money came from a completely unknown company, then there will be no problems either. It is likely that the company that made a mistake will find you and ask for a refund. In any case, you will not have to pay any taxes on this money.
The arguments in favor of this are as follows: you have no contractual or other relations with the company that transferred the money, and, moreover, the money received does not belong to you by right of ownership.
Until the company that mistakenly transferred the money to you shows up and asks you to return it back, take this amount into account on account 76 "Settlements with different debtors and creditors."
If the "unknown" company was not found within the limitation period (three years), this money, as in the situation with an overpayment, can be kept for yourself. This amount will also be considered non-operating income and increase the taxable profit of the company (clause 18, article 250 of the Tax Code of the Russian Federation).
Expert Editor
The legislation provides that when concluding an agreement between the buyer and the supplier, the latter is obliged to supply the customer with goods, provide a service or perform work in strict accordance with the quantity, quality and assortment provided for by these agreements.
In case of non-compliance with the above conditions, the buyer has the right to return products that do not meet the requirements, and the supplier undertakes to return to the customer the previously paid funds. This article describes typical wiring, reflecting the procedure for the return of funds in the account of the buyer and the supplier, as well as the documents on the basis of which they are carried out.
According to Article 466 of the Civil Code of the Russian Federation, the buyer has the right to return the goods if they are delivered in a quantity less than that stipulated by the contracts. If there are discrepancies in the assortment, then the return is carried out on the basis of Article 468 of the Civil Code of the Russian Federation. If a product of inadequate quality is identified, the customer issues a return in accordance with Article 475 of the Civil Code of the Russian Federation.
When returning the goods, the buyer draws up the following documents:
- An act on established discrepancies, drawn up in the form TORG-2 (for imported goods - form TORG-3). This document is drawn up if, upon shipment of the goods and after payment, the customer has identified deviations in the quality or quantity of products, as well as if a discrepancy is found in the shipment documents.
- Expenditure invoice (form TORG-12), which is issued a return if a product defect is found, or the product does not meet the approved state or contractual standard.
These documents are transferred to the supplier along with a letter of return of funds, on the basis of which the supplier accepts the products, and the buyer is credited with the previously made prepayment.
Return of funds to the buyer: accounting with the customer and the supplier
Let's take a look at each option.
Vendor return transactions
For convenience, consider the accounting of the return operation at the supplier using an example. Phobos LLC and Demos LLC signed a contract for the supply of paints and varnishes, where Phobos acts as a supplier, and Demos as a buyer. Products sold at a price of 155,000 rubles. at a cost of 88,000 rubles. "Demos" made 100% payment for the goods. Due to inconsistency quality characteristics, "Demos" returned the entire consignment of goods, while issuing an act of TORG-2. Upon the return of the products, Phobos credited the previously paid funds to the settlement account of Demos.
The following entries were made in the accounting of Phobos LLC:
Dt | ct | Base | Sum | Document |
90/1 | Reflection of revenue from the sale of paints and varnishes | RUB 155,000 | Packing list | |
90/2 | Write-off of the cost of paint and varnish products | 88 000 rub. | Costing | |
90/3 | 68 VAT | Calculation of VAT on shipped goods | 644 rub. | Packing list |
Demos received payment for products | RUB 155,000 | Bank statement | ||
68 VAT | VAT transfer | 644 rub. | Packing list | |
10 | 60 | Accounting for returned goods in the composition of materials | 88 000 rub. | Act of Differences |
19 | 60 | Accounting for VAT on returned goods | 644 rub. | Act of Differences |
68 VAT | 16 | Acceptance of returned goods for deduction | 644 rub. | Act of Differences |
60 | LLC "Demos" returned previously paid funds | RUB 155,000 | Act of discrepancy, refund letter | |
91/2 | 60 | Recognition of other expenses (155,000 rubles - 644 rubles - 88,000 rubles) | 356 rub. | Discrepancy act, waybill, costing |
Buyer accounting
To understand what transactions need to reflect the return of funds from the buyer, consider the following example:
According to the agreement, LLC Faza supplies LLC Vector with 24 items of goods and materials in the amount of 64,000 rubles, VAT 9,762 rubles. Upon delivery, a marriage of 4 units of goods was revealed, which were returned to "Phase". The cost of defective goods and materials was credited to Vector's account.
The accountant of Vector LLC made the following entries:
Dt | ct | Description | Sum | Document |
60/1 | Vector LLC paid 100% advance payment for the goods | 64 000 rub. | Payment order | |
41 | 60/1 | goods and materials are registered | RUB 54,238 | Packing list |
19/3 | 60/1 | VAT accounting | RUB 9,762 | Packing list |
68 VAT | 19/3 | VAT payable | RUB 9,762 | Invoice |
76/2 | 41/1 | Defective goods returned to Faza LLC (4 units) | RUB 9,040 | Act of Differences |
76/2 | 68 VAT | VAT restored from the value of the returned goods | RUB 1,627 | Act of Differences |
76/2 | Faza LLC received a refund for defective products | RUB 10,667 | Bank statement |
It is important to know that if a product discrepancy is revealed, a refund for low-quality products is carried out only if all the necessary documents are completed and correctly completed.
Problems are caused by situations when an error occurred in the calculation of wages, and the employee received more than the due amount. Here the solution to the problem is the return of the difference, which occurs by filing an application with a request to withhold the required amount or choosing another way - return of salary to the current account. How is this work done? What should I do to display transactions in postings? These and other details will be discussed below.
Read also -
When is the retention?
According to the legislation, the employer has the right to collect overpaid wages from the employee in such situations:
- There was an arithmetic error in the calculation.
- The employee does not comply with labor standards, and guilt is proven by a special commission or judicial authority.
- The reason for the error is the unlawful actions of the employee who handed over papers with deliberately erroneous information to the accounting department (confirmed by the judicial authority).
These rules are spelled out in the Labor Code of the Russian Federation (Article 113).
In other situations, the return of salary to the current account or its deduction is prohibited. Reimbursement is possible at a personal request (Civil Code of the Russian Federation, Article 1109). So, it is forbidden to recover money from an employee if the reason is a technical error. By law, deductions of up to 20% of the estimated amount are allowed.
How to arrange it?
collection extra money accrued to the employee is carried out through the issuance of an order. The latter is printed no later than 30 days from the end of the period provided for the return. If the deadline is not provided, the order is issued within a month from the date of detection of the overpayment. At the same time, it is important to know how to display a salary refund to a current account or by deduction.
It is worth considering that retention is possible in the absence of a dispute by the employee (Labor Code of the Russian Federation, Article 137). To eliminate difficulties, the manager needs to issue a report and describe in the document the reasons for his actions.
Transactions for the return of salaries to the current account and in other ways
Consider two ways to transfer the overpaid amount:
- The employee transfers the money himself. In such a situation, he gives the funds to the cash desk of the company or returns the salary to the current account. Postings in this case have the following form - D 50 / K 70 and D 51 / K 70, respectively. If the employee received payroll a large amount, reflection on the 70th account puts everything in its original place.
If the cause was an error in arithmetic calculations, the posting is as follows:
- D 20 (23.26 and others), K 70 - groaning of excess wages.
- D 73 K 70 - write-off excess funds to other calculations with employees.
As soon as the amount of the salary is corrected, it remains to remove the errors on the accrued tax (personal income tax) and insurance payments. In the first case, accruals are monetized according to D 70, K68, and in the second - according to the account. 20 (25, 26 and others), also K 69 accounts.
- Holding money. The above indicates how to reflect the return of wages to the current account or through the cashier. But there are situations when the employer withholds funds. In such a situation, the employee draws up an application, and an entry D 70, K 73 is recorded in accounting. In the month when wage, monetizing entries are made for contributions, tax payments and salary.
How to enter information in 1C?
In the case of 1C, it is recommended to divide the statement into two. In the first document, employees and the amounts that actually reached are left, and in the other - other employees with other transfers. Write-offs from the current account are also divided into two parts. One payment order is a salary transfer (D70, K51), and the second is another write-off (D57.01 K51). When a salary is returned to the current account, this is reflected through the operation "other income" D51 K57.01. As soon as a full write-off has occurred, the information is indicated in the second statement for payment in the write-off document from the current account. At the same time, payments on account 70 for 30 days are closed.